{"id":621,"date":"2023-10-05T16:03:29","date_gmt":"2023-10-05T16:03:29","guid":{"rendered":"https:\/\/www.lipsie.com\/fr\/ressources-traduction\/?post_type=glossaires&#038;p=621"},"modified":"2023-10-05T16:03:30","modified_gmt":"2023-10-05T16:03:30","slug":"dictionnaire-finance-anglais-francais","status":"publish","type":"glossaires","link":"https:\/\/www.lipsie.com\/fr\/ressources-traduction\/glossaires\/dictionnaire-finance-anglais-francais\/","title":{"rendered":"Dictionnaire Finance Anglais Fran\u00e7ais"},"content":{"rendered":"\n<table id=\"tablepress-20\" class=\"tablepress tablepress-id-20\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Anglais<\/th><th class=\"column-2\">Fran\u00e7ais<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">% Consolidated Net result\/Total Revenue<\/td><td class=\"column-2\">% R\u00e9sultat net apr\u00e8s imp\u00f4ts\/ Activit\u00e9 Globale<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">% Net contract margin<\/td><td class=\"column-2\">% Marge nette chantier<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">% Net operating Margin<\/td><td class=\"column-2\">% Marge nette d&rsquo;exploitation<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">% Net operating result over total revenue ( social)<\/td><td class=\"column-2\">% R\u00e9sultat social d&rsquo;exploitation sur activit\u00e9 globale ( social)<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">% Net result before CT and DT\/Total Revenue<\/td><td class=\"column-2\">% R\u00e9sultat net avant imp\u00f4ts\/ Activit\u00e9 globale<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">% OPERATING PROFIT on TOTAL REVENUE<\/td><td class=\"column-2\">% ROP sur activit\u00e9 globale<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">% Structural Costs \/ Total Revenue<\/td><td class=\"column-2\">% Charges structure \/ Activit\u00e9 globale<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">Accounting Net Income (social)<\/td><td class=\"column-2\">R\u00e9sultat net comptable (social)<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">Accounting result before CT<\/td><td class=\"column-2\">R\u00e9sultat net comptable social avant IS<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\">After sales services overhead recovery<\/td><td class=\"column-2\">Abonnement SAV<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">After sales services results : gains and losses on after sales services + variation on provisions for after sales services<\/td><td class=\"column-2\">Ecart SAV : Co\u00fbts et produits SAV + Variation de provisions SAV<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\">Business amortization<\/td><td class=\"column-2\">D\u00e9pr\u00e9ciation des survaleurs locales\/fonds de commerce<\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-1\">Business units overhead costs<\/td><td class=\"column-2\">Charges de structure CP ou \u00e9quivalent<\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-1\">Consolidated Net result<\/td><td class=\"column-2\">R\u00e9sultat net consolid\u00e9<\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-1\">Contracts overhead recovery<\/td><td class=\"column-2\">Frais op\u00e9rationnels abonn\u00e9s<\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-1\">Corporate taxes ( CT )<\/td><td class=\"column-2\">Imp\u00f4t sur les soci\u00e9t\u00e9s<\/td>\n<\/tr>\n<tr class=\"row-18\">\n\t<td class=\"column-1\">Currency translations\/Changes<\/td><td class=\"column-2\">Ecarts de conversion\/Change<\/td>\n<\/tr>\n<tr class=\"row-19\">\n\t<td class=\"column-1\">Debt writte-off and back to better fortune<\/td><td class=\"column-2\">Abandons de cr\u00e9ances et retour \u00e0 meilleure fortune<\/td>\n<\/tr>\n<tr class=\"row-20\">\n\t<td class=\"column-1\">Deferred taxes ( DT )<\/td><td class=\"column-2\">Imp\u00f4ts diff\u00e9r\u00e9s<\/td>\n<\/tr>\n<tr class=\"row-21\">\n\t<td class=\"column-1\">Departments overhead costs<\/td><td class=\"column-2\">Charges de structure DR ou \u00e9quivalent<\/td>\n<\/tr>\n<tr class=\"row-22\">\n\t<td class=\"column-1\">Detailed SII<\/td><td class=\"column-2\">Rubrique SII d\u00e9taill\u00e9<\/td>\n<\/tr>\n<tr class=\"row-23\">\n\t<td class=\"column-1\">Direct Costs<\/td><td class=\"column-2\">D\u00e9penses directes chantier<\/td>\n<\/tr>\n<tr class=\"row-24\">\n\t<td class=\"column-1\">Disputes and litigations for the after sales services<\/td><td class=\"column-2\">Contentieux et litiges du SAV<\/td>\n<\/tr>\n<tr class=\"row-25\">\n\t<td class=\"column-1\">Disputes and litigations other than the after sales services<\/td><td class=\"column-2\">Litiges et contentieux autres que SAV<\/td>\n<\/tr>\n<tr class=\"row-26\">\n\t<td class=\"column-1\">Dividends and results of non consolidated companies<\/td><td class=\"column-2\">Dividendes et r\u00e9sultats des SNC<\/td>\n<\/tr>\n<tr class=\"row-27\">\n\t<td class=\"column-1\">Divisions overhead Costs<\/td><td class=\"column-2\">Charges de structure DD ou \u00e9quivalent<\/td>\n<\/tr>\n<tr class=\"row-28\">\n\t<td class=\"column-1\">Effect of discounting provisions for retirement benefit obligations and other employee benefits<\/td><td class=\"column-2\">Provisions retraite (Actualisation)<\/td>\n<\/tr>\n<tr class=\"row-29\">\n\t<td class=\"column-1\">Elimination of the dividends and non concolidated company (conso)<\/td><td class=\"column-2\">Elimination des dividendes et des r\u00e9sultats des SNC conso<\/td>\n<\/tr>\n<tr class=\"row-30\">\n\t<td class=\"column-1\">Elimination Tax credit Research\/Family\/Apprenticeship<\/td><td class=\"column-2\">elimination Cr\u00e9dit d&rsquo;imp\u00f4t Recherche\/Famille\/Apprentissage<\/td>\n<\/tr>\n<tr class=\"row-31\">\n\t<td class=\"column-1\">Extourne des frais Financiers abonn\u00e9es (Recettes)<\/td><td class=\"column-2\">Extourne des frais Financiers abonn\u00e9es (Recettes)<\/td>\n<\/tr>\n<tr class=\"row-32\">\n\t<td class=\"column-1\">Financial overhead recovery<\/td><td class=\"column-2\">Frais financiers abonn\u00e9s<\/td>\n<\/tr>\n<tr class=\"row-33\">\n\t<td class=\"column-1\">Financing costs<\/td><td class=\"column-2\">Co\u00fbt de financement<\/td>\n<\/tr>\n<tr class=\"row-34\">\n\t<td class=\"column-1\">Gains and losses on Financial result<\/td><td class=\"column-2\">R\u00e9sultat produits financiers<\/td>\n<\/tr>\n<tr class=\"row-35\">\n\t<td class=\"column-1\">Gross Profit \/ Loss<\/td><td class=\"column-2\">Marge brute chantiers<\/td>\n<\/tr>\n<tr class=\"row-36\">\n\t<td class=\"column-1\">Holding overhead costs<\/td><td class=\"column-2\">Charges de structure Si\u00e8ge<\/td>\n<\/tr>\n<tr class=\"row-37\">\n\t<td class=\"column-1\">Holding overhead recovery<\/td><td class=\"column-2\">Frais de Si\u00e8ge abonn\u00e9s<\/td>\n<\/tr>\n<tr class=\"row-38\">\n\t<td class=\"column-1\">Impairment of Goodwill <500K\u20ac<\/td><td class=\"column-2\">D\u00e9pr\u00e9ciation des Goodwill < 500 K\u20ac<\/td>\n<\/tr>\n<tr class=\"row-39\">\n\t<td class=\"column-1\">Impairment of Goodwill<\/td><td class=\"column-2\">D\u00e9pr\u00e9ciation des Goodwill<\/td>\n<\/tr>\n<tr class=\"row-40\">\n\t<td class=\"column-1\">Incentives<\/td><td class=\"column-2\">Int\u00e9ressement, prime sur dividendes<\/td>\n<\/tr>\n<tr class=\"row-41\">\n\t<td class=\"column-1\">Income from associates<\/td><td class=\"column-2\">R\u00e9sultat des mises en \u00e9quivalence<\/td>\n<\/tr>\n<tr class=\"row-42\">\n\t<td class=\"column-1\">Income tax linked with the project revenue into the given country<\/td><td class=\"column-2\">Imp\u00f4ts li\u00e9s \u00e0 l&rsquo;activit\u00e9 du chantier et\/ou du groupement dans le pays consid\u00e9r\u00e9<\/td>\n<\/tr>\n<tr class=\"row-43\">\n\t<td class=\"column-1\">Inter Division Revenue Adjustments<\/td><td class=\"column-2\">Dont activit\u00e9 sous-trait\u00e9e au sein de la division<\/td>\n<\/tr>\n<tr class=\"row-44\">\n\t<td class=\"column-1\">Inter Vinci Construction Revenue Adjustments<\/td><td class=\"column-2\">Dont activit\u00e9 sous-trait\u00e9e au sein de Vinci Construction<\/td>\n<\/tr>\n<tr class=\"row-45\">\n\t<td class=\"column-1\">Inter Vinci Revenue Adjustments<\/td><td class=\"column-2\">Dont activit\u00e9 sous-trait\u00e9e au sein de Vinci<\/td>\n<\/tr>\n<tr class=\"row-46\">\n\t<td class=\"column-1\">Linear variance (n) &#8211; Constitutions<\/td><td class=\"column-2\">Ecart de lin\u00e9arisation (n) Constitutions<\/td>\n<\/tr>\n<tr class=\"row-47\">\n\t<td class=\"column-1\">Linear variance (n-1) &#8211; Withdrawals<\/td><td class=\"column-2\">Ecart de lin\u00e9arisation (n-1) Reprises<\/td>\n<\/tr>\n<tr class=\"row-48\">\n\t<td class=\"column-1\">Losses at completion-Endowment<\/td><td class=\"column-2\">Pertes \u00e0 terminaison (n) &#8211; Dotations<\/td>\n<\/tr>\n<tr class=\"row-49\">\n\t<td class=\"column-1\">Losses at completion-Withdrawals<\/td><td class=\"column-2\">Pertes \u00e0 terminaison(n-1) &#8211; Reprises<\/td>\n<\/tr>\n<tr class=\"row-50\">\n\t<td class=\"column-1\">Matching Contributions<\/td><td class=\"column-2\">abondements<\/td>\n<\/tr>\n<tr class=\"row-51\">\n\t<td class=\"column-1\">Minority shares in the group results<\/td><td class=\"column-2\">Quote part des minoritaires dans les r\u00e9sultats du Groupe<\/td>\n<\/tr>\n<tr class=\"row-52\">\n\t<td class=\"column-1\">Net Contract Margin<\/td><td class=\"column-2\">Marge Nette ( analytique)<\/td>\n<\/tr>\n<tr class=\"row-53\">\n\t<td class=\"column-1\">Net Financing income ( conso)<\/td><td class=\"column-2\">R\u00e9sultat Financier (conso)<\/td>\n<\/tr>\n<tr class=\"row-54\">\n\t<td class=\"column-1\">Net Financing income ( social )<\/td><td class=\"column-2\">R\u00e9sultat Financier (social)<\/td>\n<\/tr>\n<tr class=\"row-55\">\n\t<td class=\"column-1\">Net operating Margin<\/td><td class=\"column-2\">Marge nette d&rsquo;exploitation<\/td>\n<\/tr>\n<tr class=\"row-56\">\n\t<td class=\"column-1\">Net operating result<\/td><td class=\"column-2\">R\u00e9sultat social d&rsquo;exploitation<\/td>\n<\/tr>\n<tr class=\"row-57\">\n\t<td class=\"column-1\">NET profit attibutable to equity holders of the parents<\/td><td class=\"column-2\">R\u00e9sultat net consolid\u00e9 Groupe<\/td>\n<\/tr>\n<tr class=\"row-58\">\n\t<td class=\"column-1\">Net result before CT\/DT<\/td><td class=\"column-2\">R\u00e9sultat net consolid\u00e9 avant IS et ID<\/td>\n<\/tr>\n<tr class=\"row-59\">\n\t<td class=\"column-1\">Net result payroll costs<\/td><td class=\"column-2\">Ecart sur abonnement paie<\/td>\n<\/tr>\n<tr class=\"row-60\">\n\t<td class=\"column-1\">Net result training costs<\/td><td class=\"column-2\">Ecart R\u00e9sultat Formation<\/td>\n<\/tr>\n<tr class=\"row-61\">\n\t<td class=\"column-1\">non consolidated companies<\/td><td class=\"column-2\">moins soci\u00e9t\u00e9s non-consolid\u00e9es<\/td>\n<\/tr>\n<tr class=\"row-62\">\n\t<td class=\"column-1\">Non-recurring items ( restructuring )<\/td><td class=\"column-2\">Restructuration<\/td>\n<\/tr>\n<tr class=\"row-63\">\n\t<td class=\"column-1\">OPERATING PROFIT<\/td><td class=\"column-2\">ROP R\u00e9sultat Op\u00e9rationnel<\/td>\n<\/tr>\n<tr class=\"row-64\">\n\t<td class=\"column-1\">OPERATING PROFIT from ordinary activities<\/td><td class=\"column-2\">ROPA<\/td>\n<\/tr>\n<tr class=\"row-65\">\n\t<td class=\"column-1\">Other asset results ( rentals etc\u2026)<\/td><td class=\"column-2\">R\u00e9sultat mat\u00e9riel<\/td>\n<\/tr>\n<tr class=\"row-66\">\n\t<td class=\"column-1\">Other consolidation restatement (financial)<\/td><td class=\"column-2\">Autres retraitements conso (financier)<\/td>\n<\/tr>\n<tr class=\"row-67\">\n\t<td class=\"column-1\">Other consolidation restatement (operating)<\/td><td class=\"column-2\">Autres retraitements conso (op\u00e9rationnel)<\/td>\n<\/tr>\n<tr class=\"row-68\">\n\t<td class=\"column-1\">Other Costs<\/td><td class=\"column-2\">Autres d\u00e9penses<\/td>\n<\/tr>\n<tr class=\"row-69\">\n\t<td class=\"column-1\">Other financial profits and losses<\/td><td class=\"column-2\">Autres charges et produits financiers<\/td>\n<\/tr>\n<tr class=\"row-70\">\n\t<td class=\"column-1\">Other Profits and losses<\/td><td class=\"column-2\">Autres PPO<\/td>\n<\/tr>\n<tr class=\"row-71\">\n\t<td class=\"column-1\">P&amp;L Tax risks<\/td><td class=\"column-2\">PPO Risques fiscaux<\/td>\n<\/tr>\n<tr class=\"row-72\">\n\t<td class=\"column-1\">Profit sharings<\/td><td class=\"column-2\">Participation<\/td>\n<\/tr>\n<tr class=\"row-73\">\n\t<td class=\"column-1\">Profits sharing, incentives overhead recovery<\/td><td class=\"column-2\">Frais de participation, interressement abonn\u00e9s<\/td>\n<\/tr>\n<tr class=\"row-74\">\n\t<td class=\"column-1\">Project net Margin<\/td><td class=\"column-2\">Marge Nette sur affaires<\/td>\n<\/tr>\n<tr class=\"row-75\">\n\t<td class=\"column-1\">Provisions for contingencies and losses<\/td><td class=\"column-2\">Provision pour risques et charges divers<\/td>\n<\/tr>\n<tr class=\"row-76\">\n\t<td class=\"column-1\">Provisions on subsidiaries and affiliates<\/td><td class=\"column-2\">Provisions sur filiales<\/td>\n<\/tr>\n<tr class=\"row-77\">\n\t<td class=\"column-1\">Provisions removal on subsidiaries and affiliates conso<\/td><td class=\"column-2\">Elimination des provisions sur filiales conso<\/td>\n<\/tr>\n<tr class=\"row-78\">\n\t<td class=\"column-1\">Restatement Business Amortizations<\/td><td class=\"column-2\">Elimination d\u00e9pr\u00e9ciation des survaleurs locales\/Fonds de commerce<\/td>\n<\/tr>\n<tr class=\"row-79\">\n\t<td class=\"column-1\">Restatement of Debt writte-off and back to better fortune<\/td><td class=\"column-2\">Retraitement abandons de cr\u00e9ances et retour \u00e0 meilleure fortune conso<\/td>\n<\/tr>\n<tr class=\"row-80\">\n\t<td class=\"column-1\">Restatement of impact lease contract: Impact on financial Result<\/td><td class=\"column-2\">location financement impact sur le r\u00e9sultat financier<\/td>\n<\/tr>\n<tr class=\"row-81\">\n\t<td class=\"column-1\">Restatement of impact lease contract: Impact on Operating Result<\/td><td class=\"column-2\">Retraitement Location financement impact sur le r\u00e9sultat op\u00e9rationnel<\/td>\n<\/tr>\n<tr class=\"row-82\">\n\t<td class=\"column-1\">Restatement of Retirement provisions (Endowment &#8211; Withdrawals)<\/td><td class=\"column-2\">Retraitement des Provisions retraite (Dotations &#8211; Reprises)<\/td>\n<\/tr>\n<tr class=\"row-83\">\n\t<td class=\"column-1\">Restatement of special depreciation allowances<\/td><td class=\"column-2\">Retraitement des amortissements d\u00e9rogatoires<\/td>\n<\/tr>\n<tr class=\"row-84\">\n\t<td class=\"column-1\">Results of Units: others<\/td><td class=\"column-2\">R\u00e9sultat Autres cellules techniques<\/td>\n<\/tr>\n<tr class=\"row-85\">\n\t<td class=\"column-1\">Results of Units: Process of implementation<\/td><td class=\"column-2\">R\u00e9sultat Cellule M\u00e9thodes d&rsquo;ex\u00e9cution<\/td>\n<\/tr>\n<tr class=\"row-86\">\n\t<td class=\"column-1\">Results of Units: Process of organisation and planification<\/td><td class=\"column-2\">R\u00e9sultat Cellule M\u00e9thodes d&rsquo;organisation et de planification<\/td>\n<\/tr>\n<tr class=\"row-87\">\n\t<td class=\"column-1\">Sectors overhead costs<\/td><td class=\"column-2\">Charges de structure DA ou \u00e9quivalent<\/td>\n<\/tr>\n<tr class=\"row-88\">\n\t<td class=\"column-1\">SWAP POINTS<\/td><td class=\"column-2\">Points swap<\/td>\n<\/tr>\n<tr class=\"row-89\">\n\t<td class=\"column-1\">Tax credit Research\/ Family\/Apprenticeship<\/td><td class=\"column-2\">Cr\u00e9dit d&rsquo;imp\u00f4t Recherche\/Famille\/Apprentissage<\/td>\n<\/tr>\n<tr class=\"row-90\">\n\t<td class=\"column-1\">TOTAL after sales services results<\/td><td class=\"column-2\">Ecart R\u00e9sultat du SAV et des litiges du SAV<\/td>\n<\/tr>\n<tr class=\"row-91\">\n\t<td class=\"column-1\">Total contracts overhead recovery (including holding recovery)<\/td><td class=\"column-2\">Produits d&rsquo;abonnement sur frais de structure<\/td>\n<\/tr>\n<tr class=\"row-92\">\n\t<td class=\"column-1\">Total Net Revenue<\/td><td class=\"column-2\">Activit\u00e9 nette<\/td>\n<\/tr>\n<tr class=\"row-93\">\n\t<td class=\"column-1\">Total Profit sharings and incentives results<\/td><td class=\"column-2\">Participation, int\u00e9ressement, prime sur dividendes<\/td>\n<\/tr>\n<tr class=\"row-94\">\n\t<td class=\"column-1\">Total results of Technical Units<\/td><td class=\"column-2\">R\u00e9sultat cellules techniques<\/td>\n<\/tr>\n<tr class=\"row-95\">\n\t<td class=\"column-1\">Total Revenue<\/td><td class=\"column-2\">Activit\u00e9 globale<\/td>\n<\/tr>\n<tr class=\"row-96\">\n\t<td class=\"column-1\">Total structural costs<\/td><td class=\"column-2\">Total Charges de structure<\/td>\n<\/tr>\n<tr class=\"row-97\">\n\t<td class=\"column-1\">Total Overhead Under \/ Over Recovery<\/td><td class=\"column-2\">Ecart sur frais de structure<\/td>\n<\/tr>\n<tr class=\"row-98\">\n\t<td class=\"column-1\">variance on other overhead recovery costs<\/td><td class=\"column-2\">Ecarts sur autres abonnements<\/td>\n<\/tr>\n<tr class=\"row-99\">\n\t<td class=\"column-1\">Withholding tax<\/td><td class=\"column-2\">Imp\u00f4t sur CA<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-20 from cache -->","protected":false},"excerpt":{"rendered":"<p>Glossaire Finance Anglais \u2013 Fran\u00e7ais<\/p>\n","protected":false},"featured_media":622,"template":"","categorie_glossaire":[20],"class_list":["post-621","glossaires","type-glossaires","status-publish","has-post-thumbnail","hentry","categorie_glossaire-finance"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.lipsie.com\/fr\/ressources-traduction\/wp-json\/wp\/v2\/glossaires\/621","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lipsie.com\/fr\/ressources-traduction\/wp-json\/wp\/v2\/glossaires"}],"about":[{"href":"https:\/\/www.lipsie.com\/fr\/ressources-traduction\/wp-json\/wp\/v2\/types\/glossaires"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lipsie.com\/fr\/ressources-traduction\/wp-json\/wp\/v2\/media\/622"}],"wp:attachment":[{"href":"https:\/\/www.lipsie.com\/fr\/ressources-traduction\/wp-json\/wp\/v2\/media?parent=621"}],"wp:term":[{"taxonomy":"categorie_glossaire","embeddable":true,"href":"https:\/\/www.lipsie.com\/fr\/ressources-traduction\/wp-json\/wp\/v2\/categorie_glossaire?post=621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}