Sep 6, 2023 12:28
8 mos ago
27 viewers *
English term

spot

English to French Other Accounting hedges
Hello,

I am translating a file about ACCOUNTING FOR FOREIGN EXCHANGE HEDGES and EXPOSURE POLICY.

Under Hedges of Forecasted Exposure, it says:

The change in the spot component of the revaluation is to be reflected in AOCI with the corresponding offset being posted to an asset account when recording a gain, and a liability account when recording a loss.

What would be spot component of the revaluation in this case?

Composant au comptant ?

Merci pour votre aide

Proposed translations

+1
27 mins
English term (edited): spot component of the revaluation
Selected

composante au comptant (ou spot) de la réévaluation

Probablement la signification, voir s'il y a aussi une composante à terme dans le document.

Par exemple, pour des swaps de change : https://www.queensway-academy.com/learn/articles/les-tenants...

Il faudrait aussi demander au client s'il souhaite conserver "spot" (souvent utilisé dans ce domaine), c'est pourquoi j'ai ajouté "(ou spot)"

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Note added at 3 hrs (2023-09-06 16:25:39 GMT)
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Bonjour Véronique, visiblement, plutôt "composante de points de terme" : https://www.telexoo.com/actualites/definitions-change-compta...
Note from asker:
Merci beaucoup !! Plus loin dans le texte : o The forward points component of the revaluation is to be recorded as interest expense in the income statement. Donc j'imagine la composante de points à terme de la réévaluation...?
Effectivement, composante de points à terme. Un grand merci pour votre aide et je vous souhaite une bonne journée.
Peer comment(s):

agree Armèle OMGBA
18 mins
neutral Francois Boye : Pls explain how a spot market creates revaluation of assets or equity?
1 day 1 hr
Unsure, would need to have the whole text (and time). Best guess: spot foreign exchange operations are part of a revaluation after some time. It's when those operations are calculated as a profit or a loss.
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