Glossary entry

French term or phrase:

creances rattachees a des participations

English translation:

receivables from related entities

Added to glossary by Michael Tovbin
Sep 21, 2007 09:24
16 yrs ago
21 viewers *
French term

creances rattachees a des participations

French to English Bus/Financial Accounting
Anyone know the exact term this is referring to in a balance sheet? I had thought "receivables related to shareholdings"
Change log

Oct 5, 2007 08:10: Michael Tovbin Created KOG entry

Proposed translations

+2
1 hr
Selected

receivables from related entities

have to be reported separately because of the potential for concealing assets or liabilities in a related company

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Note added at 1 hr (2007-09-21 11:22:38 GMT)
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there is something similar on granddictionnaire.com under creances sur des societes avec lesquelles ...
Peer comment(s):

agree BusterK
1 hr
agree lenkl : In IFRS, I believe they're called "associates", but "related entities (or parties or companies)" is much better.
2 hrs
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4 KudoZ points awarded for this answer. Comment: "Selected automatically based on peer agreement."
6 hrs

intergroup indebtedness

This is according to an accounting dict. I have. Saxce gives "receivables from controlled entities", or "advances to subsidiaries".

HTH
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+1
1 day 7 hrs

receivables from participating interests

Subsidiaries and associates are related parties, but so are investee companies owned 10-20% and not accounted for by the equity method. Usually if you see 'participations' from a company that also has subsidiaries and equity associates, the word is being used to distinguish this third category only (investments in which are carried at cost and not considered 'consolidated' in the French sense).
So some precision gained by a strictly literal translation.
Peer comment(s):

agree Gina W
7 days
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3707 days

Loans to group companies

Other answers omit "créances" (Loans)

I encountered this one here.
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