Glossary entry

French term or phrase:

dotations dérogat. / reprises dérogat.

English translation:

exempt allocations and reversals

Added to glossary by Gary Key
Nov 23, 2006 14:14
17 yrs ago
3 viewers *
French term

dotations dérogat. / reprises dérogat.

French to English Bus/Financial Accounting Financial statements
I can deduce the meaning of dotations / reprises but not as used above.

Context: these are headings for the end two columns in a table taken from the "Amortissements --> Ventilation des dotations" section of a balance sheet.
The preceding three column headers are: Linéaires, Dégressifs, Exceptionnels

Proposed translations

+2
56 mins
Selected

exempt allocations and reversals

The "exemption" typically refers to tax treatment.
Peer comment(s):

agree Marc Glinert : Well you've rated your answer 4 Sylvia, so that makes it good enough for me!
34 mins
Cheers Marc!
agree Mary Lalevee : isn't this "Exceptional allocations.."?
1 hr
Hello Mary. I have encountered this term in tax documents (liasse fiscale), in the calculation of a company's taxable income
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "I'll go with this answer! Thanks to you and all who answered/commented"
20 mins

charge and write-backs

err not exactly my area here Gary, but I can suggest the following:
dotations dérogat. - charges on derogations in the year
reprises dérogat. - write-backs from derogations in the year

...but confirmation will be required. With luck, John will show up...

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Note added at 1 hr (2006-11-23 15:43:06 GMT)
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hmmm yes the only virtue of my answer Sylvia is that it is better than leaving it blank!!
John (I think it's Clube) is a recently retired accountant and tax expert (see Gary's question on company car taxation)
Peer comment(s):

neutral Sylvia Smith : What about the "dérogatoire" bit? And which John? // BTW, I've been using KudoZ as a way to test the new connection!
47 mins
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