Glossary entry

French term or phrase:

emplois financiers contraints

English translation:

forced financial expenditure of funds

Added to glossary by noreen-juliette rolland
Jun 17, 2014 09:34
9 yrs ago
3 viewers *
French term

emplois financiers contraints

French to English Bus/Financial Accounting
This is the title of a use and supply table. No real context to better understand the meaning of the terms

the only other sentence given is :
Remboursements (selon échéancier) des emprunts et dettes financières

What is the translation and whatdoes it mean?

Discussion

philgoddard Jun 17, 2014:
I assume this is source and application of funds, and that "contraints" means they must be used for a certain purpose. Restricted applications of funds?

Proposed translations

1 hr
Selected

forced financial expenditure of funds

Il s'agit d'un terme d'analyse financière, voir site indiqué dans les références..(tableau financier des ressources et des emplois...TAFIRE)
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4 KudoZ points awarded for this answer. Comment: "Merci pour la traduction et merci pour le lien. Très utile!"
9 hrs

Required uses/applications of funds/cash for financing activities

If the asked term is the title of a table, that table is providing details of one line in the reporting entity's Sources and Uses of Funds statement, now almost always called the Cash Flow Statement and presented according to a 3-way breakdown between "operating, investing and financing activities".

'emplois financiers' puts it in the financing activities category. Use that term, not simply "financial".

The 'contraints' part just means the entity *has* to make payments on its debt if it is to remain a going concern. That much is so obvious that you could leave out the qualifier in English; but if you don't, better "required" than "forced" (because nobody is forcing the entity to stick around).
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