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Glossary entry

français term or phrase:

charges (produits) d'impôts différés

anglais translation:

Deferred income tax (charge)

Added to glossary by Rose Jenkinson
Sep 20, 2007 13:34
16 yrs ago
8 viewers *
français term

charges (produits) d'impôts différés

français vers anglais Affaires / Finance Comptabilité
This is an item in a financial summary table. The table is entitled "flux de trésorerie" and this term comes about halfway down the list. The preceding items are as follows:

amortissements des immobilisations corporelles et logiciels
amortissements des actifs corporels identifiés
perte de valeur des actifs à long-terme
charges liées aux stock-options
charge d’interêt – méthode du taux d’interêt effectif

Costs of the income from deferred taxes doesn't make sense, so does anyone have another suggestion?
Any help would be much appreciated!
Thanks in advance
Rose
Proposed translations (anglais)
3 +1 Deferred income tax (charge)
4 +1 deferred tax expense (income)
4 expenses with deferred taxes

Discussion

BusterK Sep 20, 2007:
In FR you almost never use Impôt but rather Charge d'impôt. In case of Deferred tax, it is thus either an expense or a profit (hence the "charges (produits)"). In EN the "Income tax" alone is common, but if you want to add expense, you need also (gain).
Julie Barber Sep 20, 2007:
Buster - I've put it as an answer. Perhaps you can clarify for the expense / gain. I presumed it was an expense / charge.
BusterK Sep 20, 2007:
definitively the one from Juliebarba. You should officialy post it. Otherwise, Deferred income tax expense (gain)
Julie Barber Sep 20, 2007:
but 'deferred income tax' would make sense.....

Proposed translations

+1
51 minutes
Selected

Deferred income tax (charge)

NOTE 22 - IMPOTS SUR LES RESULTATS

Charge d'impôts

Analyse de la charge d'impôts :

En millions d’euros 2002 2001
Impôts courants -124 -34
Impôts différés -364 324
TOTAL IMPÔTS SUR LES RESULTATS -488 290
http://www.arcelor.com/subsite/2002AnnualResults/fr/juridiqu...

You're reading it incorrectly. It's:

charges d'impôts

In this case - deferred: charges d'impôts différés

and it's in relation to income: charges (produits) d'impôts différés


Deferred Income Tax Charge
http://www.answers.com/topic/deferred-income-tax-charge?cat=...
Peer comment(s):
agree BusterK : deferred taxes may very easily be either an expense or a profit (i.e. you take the benefit of an expense that will only be tax deductible in a future period). So either simply Deferred income tax or if you want to stick to French you must keep + / -.
33 minutes
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thanks Julie!!"
48 minutes

expenses with deferred taxes

expenses with deferred tax arises when the actual tax consequence of a particular transaction -tax payable (or recoverable) arises in a different period from the period in which the transaction itself is included in the financial statements.

Peer comment(s):
neutral BusterK : wording is quite strange. The issue here is the tax expense itself...
34 minutes
my explanation refers also to the possibility of gain,in another way : expenses concerning....
Something went wrong...
+1
16 heures

deferred tax expense (income)

. . . is the way it is put in English. The income tax line item on the income statement *for financial reporting purposes* is typically the sum of current tax expense (i.e., actually paid) plus deferred tax expense (will become payable in the future) or minus deferred tax income (amounts previously deferred have become payable, but the cash outflow is not tax expense in the reporting year).

--------------------------------------------------
Note added at 17 hrs (2007-09-21 06:44:15 GMT)
--------------------------------------------------

See http://www.iasplus.com/standard/ias12.htm.

No need to specify that the tax in question is income tax -- that is understood. (Taxes other than income tax are reported elsewhere on the income statement.)
Peer comment(s):
agree BusterK
3 jours 7 heures
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