| Subject | English | French |
| busin., labor.org., account. | abbreviated balance sheet | bilan simplifié |
| market. | abridged balance sheet | bilan abrégé |
| gen. | abridged balance-sheet | bilan abrégé |
| law, market. | abridged version of the balance-sheet | présentation abrégée du bilan |
| fin., account. | aggregated balance sheet | bilan agrégé |
| market. | annual balance sheet | bilan annuel |
| agric. | annual balance-sheet | bilan annuel |
| fin. | appendix to a balance sheet | annexe à un bilan |
| market. | to approve the annual balance sheet and profit and loss account | approuver le bilan annuel et le compte des profits et pertes |
| busin., labor.org., account. | disclosure ... as off-balance-sheet items | faire figurer hors bilan |
| account. | asset carried in the balance-sheet at its original value | maintien au bilan du bien à la valeur d'origine |
| busin., labor.org. | assets included in the balance sheet items | éléments figurant au bilan |
| bank. | assets side of the balance sheet | actif du bilan |
| comp., MS, Canada | balance sheet | bilan (A statement of the financial position of an organization that reports the state of assets, liabilities, and equity on a specified date) |
| econ., market. | balance sheet | balance d'inventaire |
| IMF. | balance sheet | états des avoirs et engagements |
| fin. | balance sheet | bilan financier |
| bank. | balance sheet | bilan |
| IMF. | balance sheet | état de la situation financière |
| comp., MS | balance sheet | bilan (A statement of the financial position of an organization that reports the state of assets, liabilities, and equity on a specified date) |
| bank. | Balance sheet Annual account | Bilan |
| gen. | Balance sheet | Bilan (Annual account, Comptes annuels) |
| IMF. | balance sheet | bilan (SFP 1986, SFP 2001) |
| construct. | balance sheet | balance comptable |
| IMF. | balance sheet | situation patrimoniale (SFP 2001) |
| IMF. | balance sheet | compte de patrimoine (SCN 1993, SFP 2001, MBP5, MSMF 2000) |
| IMF. | balance sheet | état des actifs et passifs |
| construct. | balance sheet | bilan comptable |
| fin. | balance sheet account | compte de bilan |
| account. | balance sheet account | compte de bilan de clôture |
| comp., MS | balance sheet account | compte de bilan (An account that describes the changes in value reported on a balance sheet) |
| bank. | balance sheet account | compte du bilan |
| IMF. | balance sheet account | tableau des avoirs et engagements extérieurs (balance des paiements (MBP5)) |
| IMF. | balance sheet accounting | comptabilité patrimoniale (comptabilité nationale (SCN 1993)) |
| fin., econ. | balance sheet accounts | comptes de bilan |
| account. | balance sheet analysis | étude du bilan |
| account. | balance sheet analysis | analyse du bilan |
| account. | balance sheet analysis | analyse de bilan |
| IMF. | balance sheet approach | analyse bilancielle |
| IMF. | balance sheet approach | approche patrimoniale |
| IMF. | balance sheet approach | approche bilancielle |
| IMF. | balance sheet approach | méthode bilancielle |
| IMF. | balance sheet approach to financial crisis | analyse bilancielle |
| IMF. | balance sheet approach to financial crisis | approche patrimoniale |
| IMF. | balance sheet approach to financial crisis | approche bilancielle |
| IMF. | balance sheet approach to financial crisis | méthode bilancielle |
| IMF. | Balance Sheet Assessment | dossiers contrôle permanent des banques |
| fin. | balance sheet asset | valeur du bilan |
| market. | balance sheet audit | vérification du bilan |
| account. | balance sheet auditing | contrôle du bilan |
| fin. | balance sheet captions | rubriques (de bilan) |
| fin. | balance sheet captions | postes |
| fin. | balance sheet captions | comptes |
| bank. | balance sheet channel | canal du bilan |
| IMF. | balance sheet cleansing | nettoyage du bilan |
| IMF. | balance sheet clean-up | nettoyage du bilan |
| market. | balance sheet comparison | comparaison du bilan |
| IMF. | balance sheet consolidation | consolidation des bilans |
| econ. | balance sheet data | données de bilan |
| account. | balance sheet date | date d'arrêt du bilan |
| fin., busin., labor.org. | balance sheet date | clôture du bilan |
| account. | balance sheet date | date de clôture des comptes |
| account. | balance sheet date | date d'établissement du bilan |
| account. | balance sheet date | date de clôture du bilan |
| fin. | balance sheet difference | bilan différentiel |
| market. | balance sheet equation | équation bilantaire |
| IMF. | balance sheet equation | identité comptable |
| IMF. | balance sheet equation | équation comptable |
| market., fin. | balance sheet financial instrument | instrument financier de bilan |
| market. | balance sheet for liquidation purposes | bilan d'ouverture de liquidation |
| fin. | balance sheet identity | équation bilantaire |
| market. | balance sheet in condensed form | bilan condensé |
| fin., account. | balance sheet insolvency | insolvabilité "sur bilan" |
| fin., account. | "balance sheet" insolvent | insolvable "sur bilan" |
| gen. | balance sheet item | poste du bilan |
| bank. | balance sheet item | rubrique |
| bank. | balance sheet item | poste |
| fin. | balance sheet item | poste de bilan |
| market. | balance sheet item subject to reindexation | poste du bilan soumis à réindexation |
| market. | balance sheet lay-out | structure du bilan |
| bank. | balance sheet layout | présentation du bilan |
| IMF. | balance sheet mismatch | asymétrie du bilan |
| fin. | balance sheet of assets and liabilities | bilan financier décrivant l'actif et le passif |
| commer. | balance sheet of potencial franchisee | check-up du futur franchiseur |
| commer. | balance sheet of potencial franchisee | bilan du futur franchisé |
| econ. | balance sheet of transfers | bilan des mouvements |
| stat. | balance sheet of wealth | compte de patrimoine |
| bank. | balance sheet position | position financière |
| bank. | balance sheet position | situation financière |
| fin., account. | balance sheet rate of exchange | cours de change du jour de la clôture des comptes |
| fin. | balance sheet ratio | ratio de structure financière |
| fin. | balance sheet reconciliation | rapprochement entre le bilan et les fonds propres réglementaires |
| fin. | balance sheet relating to the operations under the 1987 budget | bilan financier de l'exercice 1987 |
| account. | balance sheet repair | assainissement des bilans |
| account. | balance sheet repair | correction des bilans |
| account. | balance sheet repair | redressement des bilans |
| account. | balance sheet repair | ajustement des bilans |
| market. | balance sheet showing a loss | bilan passif |
| market. | balance sheet showing a loss | bilan déficitaire |
| market. | balance sheet showing a profit | bilan excédentaire |
| market. | balance sheet showing a profit | bilan bénéficiaire |
| market. | balance sheet showing a profit | bilan actif |
| IMF. | balance sheet statement | état de la situation financière |
| IMF. | balance sheet statement | états des avoirs et engagements |
| IMF. | balance sheet statement | situation patrimoniale (SFP 2001) |
| IMF. | balance sheet statement | compte de patrimoine (SCN 1993, SFP 2001, MBP5, MSMF 2000) |
| IMF. | balance sheet statement | état des actifs et passifs |
| IMF. | balance sheet statement | bilan (SFP 1986, SFP 2001) |
| bank. | balance sheet statistics | statistique de bilan |
| econ. | balance sheet structure | structure du bilan |
| bank. | balance sheet structure | présentation du bilan |
| law | balance sheet structures of the national central banks | structures du bilan des banques centrales nationales |
| bank. | balance sheet sub-item | sous-rubrique |
| econ., market. | balance sheet submitted for approval | bilan en cours d'approbation |
| account. | balance sheet total | total |
| account. | balance sheet total | total du bilan |
| account. | balance sheet total | somme du bilan |
| comp., MS | balance sheet transaction | transaction de bilan (A posted ledger transaction that is associated with a balance account, asset account, or liability account) |
| bank. | balance sheet valuation | valorisation des postes du bilan |
| account. | balance sheet value | valeur bilantaire |
| account. | balance sheet value | montant d'un poste du bilan |
| IMF. | balance sheet value | valeur comptable portée au bilan |
| account. | balance sheet value | montant au bilan |
| account. | balance sheet value of loans | valeur de bilan des prêts |
| gen. | balance sheets | comptes de patrimoine |
| fin. | balance sheets and financial statements | bilans et états financiers |
| bank. | balance-sheet | bilan |
| fin. | balance-sheet account | compte de patrimoine |
| econ. | balance-sheet analysis | analyse des bilans |
| fin. | balance-sheet assessment | étude du bilan |
| construct. | balance-sheet cost of basic assets | valeur comptable de fonds fixes |
| IMF. | balance-sheet effect | effets sur le bilan (crises financières, surveillance prudentielle) |
| account. | balance-sheet item | poste du bilan |
| gen. | balance-sheet projection | prévisions de bilan |
| market. | balance-sheet ratio | ratio tiré du bilan |
| stat., market. | balance-sheet statistics | statistique des bilans |
| busin., labor.org., account. | balance-sheet total | total du bilan |
| fin. | balance-sheet value of each asset | valeur au bilan de chaque actif |
| industr., construct. | balancing sheet | feuille de compensation |
| industr., construct. | balancing sheet | feuillage d'équilibrage |
| bank. | bank balance sheet | bilan bancaire |
| market., fin. | banks'balance sheet | postes des bilans bancaires |
| market. | to be detrimental to the health of the balance sheet | compromettre la solidité du bilan |
| market. | calculated in a continuously adjusted basis separate from the balance sheet | effectué hors bilan dans un compte continu |
| busin., labor.org. | to certify the balance sheet | certifier le bilan |
| account. | changes in balance sheet account | compte des variations du patrimoine |
| econ. | changes in balance sheet items | variations de bilan |
| fin., account. | classification of off-balance sheet items | classification des éléments de hors bilan |
| fin. | closing balance sheet | bilan de clôture |
| fin. | closing balance sheet | bilan de fin d'exercice |
| account. | closing balance sheet | compte de patrimoine de clôture |
| IMF. | closing balance sheet | compte de patrimoine de clôture (comptabilité nationale (SCN 1993)) |
| busin., labor.org., account. | closing balance sheet for the preceding financial year | bilan de clôture de l'exercice précédent |
| account. | closing balance-sheet | bilan de clôture |
| account. | closing day of the balance sheet | date de clôture des comptes |
| account. | closing day of the balance sheet | date du bilan |
| account. | closing day of the balance sheet | jour du bilan |
| account. | closing day of the balance sheet | date de clôture de l'exercice |
| account. | closing of the balance sheet | date du bilan |
| account. | closing of the balance sheet | date de clôture des comptes |
| account. | closing of the balance sheet | date de clôture de l'exercice |
| account. | closing of the balance sheet | jour du bilan |
| bank. | commercial balance sheet | balance des opérations en marchandises |
| bank. | commercial balance sheet | balance commerciale |
| fin. | comparative balance sheet | bilan comparatif |
| account. | comparative balance sheet | bilan différentiel |
| econ., market. | comparative balance sheets | bilans comparés |
| fin. | condensed balance-sheet | bilan simplifié |
| fin. | condensed balance-sheet | bilan résumé |
| account. | consolidated balance sheet | bilan du groupe |
| fin. | consolidated balance sheet | bilan financier consolidé |
| fin. | consolidated balance sheet | bilan consolidé |
| IMF. | consolidated balance sheet | consolidation des bilans |
| busin., labor.org., account. | consolidated balance sheet date | date de clôture des comptes consolidés |
| fin., econ. | consolidated balance sheet of assets and liabilities of the Communities | bilan financier consolidé qui décrit l'actif et le passif des Communautés |
| bank. | consolidated balance sheet of the Eurosystem | bilan annuel consolidé de l'Eurosysteme |
| fin. | consolidated balance-sheet | bilan consolidé |
| fin. | consolidated MFI balance sheet | bilan consolidé des IFM |
| account. | date of closing the balance sheet | date de clôture des comptes |
| account. | date of closing the balance sheet | date du bilan |
| account. | date of closing the balance sheet | date de clôture de l'exercice |
| account. | date of closing the balance sheet | jour du bilan |
| account. | date of the balance sheet | date de clôture des comptes |
| account. | date of the balance sheet | date du bilan |
| account. | date of the balance sheet | date de clôture de l'exercice |
| account. | date of the balance sheet | jour du bilan |
| econ. | to declare in the balance sheet | déclarer au bilan |
| fin. | detailed balance sheet | bilan développé |
| fin. | disclosure of transactions in the balance sheet | inscription au bilan des opérations |
| market., fin. | distribution of balance sheet profit | répartition du bénéfice résultant du bilan |
| market., fin. | distribution of profits resulting from the balance sheet | répartition du bénéfice résultant du bilan |
| market. | to draw up a balance sheet | établir un bilan |
| gen. | draw up the balance sheet | faire le bilan |
| gen. | draw up the balance sheet | dresser le bilan |
| environ. | ecological balance sheet | bilan écologique |
| econ. | economic balance sheet | balance économique |
| stat., energ.ind. | energy balance sheet | bilan énergétique |
| market. | entry in the balance sheet | inscription au bilan |
| market. | falsified balance sheet | bilan truqué |
| market. | falsified balance sheet | bilan surévalué |
| market. | falsified balance sheet | bilan surestimé |
| account. | final balance sheet | bilan de clôture |
| busin., labor.org. | final balance sheet of the liquidation | bilan final |
| fin. | financial balance sheet | bilan financier |
| account. | financial balance sheets | comptes de patrimoine financier |
| fin. | fixed assets are understated in the balance sheet | les immobilisations renfermeraient d'importantes plus-values |
| health. | food balance sheet | bilan des disponibilités alimentaires |
| stat. | food balance sheet | bilan alimentaire |
| min.prod. | food balance-sheet | bilan d'approvisionnement |
| insur. | forecast balance-sheet | situation probable de trésorerie |
| bank. | fraudulent balance sheet | bilan frauduleux |
| bank. | fraudulent balance sheet | faux bilan |
| IMF. | general balance sheet | situation patrimoniale (SFP 2001) |
| IMF. | general balance sheet | état de la situation financière |
| IMF. | general balance sheet | états des avoirs et engagements |
| IMF. | general balance sheet | état des actifs et passifs |
| IMF. | general balance sheet | compte de patrimoine (SCN 1993, SFP 2001, MBP5, MSMF 2000) |
| IMF. | general balance sheet | bilan (SFP 1986, SFP 2001) |
| account. | group balance sheet | bilan consolidé |
| account. | group balance sheet | bilan du groupe |
| account. | group consolidated balance sheet | bilan consolidé du groupe |
| bank. | half year balance sheet | bilan semestriel |
| fin., account. | harmonised balance sheet | bilan harmonisé |
| bank. | harmonized balance sheet | bilan harmonisé |
| account. | included among the assets shown in the balance-sheet | comptabilisé à l'actif du bilan |
| market., fin. | interim balance sheet | bilan intermédiare |
| fin. | interim balance sheet | bilan intérimaire |
| bank. | interim balance sheet | bilan intermédiaire |
| fin. | layout of items in the balance sheet and the profit and loss account | le schéma des postes du bilan et du compte de profits et pertes |
| fin. | layout of the balance sheet | structure du bilan |
| market. | layout of the balance sheet layout for the balance sheet | structure du bilan schéma du bilan |
| bank. | liabilities side of the balance sheet | passif du bilan |
| market. | liability not appearing in the balance-sheet | compte d'engagement |
| market. | liability not appearing in the balance-sheet | engagement hors bilan |
| market. | liquidation balance sheet | bilan d'ouverture de liquidation |
| law | lodging of the final balance sheet | dépôt du bilan final |
| gen. | lopsided balance-sheet structure | structure de bilan déséquilibrée |
| market. | to mark to market in the balance sheet | porter au bilan à la valeur de marché |
| account. | net balance sheet position | position nette du bilan |
| bank., account. | net commission income as a percentage of balance sheet total | commissions nettes perçues en pourcentage du total du bilan |
| fin. | nomenclature of items in the balance sheet | nomenclature des postes du bilan |
| market. | normal balance sheet | bilan normalisé |
| market. | normal balance sheet | bilan type |
| account. | of or pertaining to the balance sheet | bilantaire |
| fin. | off-balance sheet | hors bilan |
| econ. | off-balance sheet activities | activités hors bilan |
| fin. | off-balance sheet commitment | exposition hors bilan |
| fin. | off-balance sheet commitment | engagement hors bilan |
| fin., account. | off-balance sheet commitments | engagements conditionnels |
| fin., account. | off-balance sheet commitments | engagements hors bilan |
| fin., account. | off-balance sheet commitments | éléments extra-bilantiels |
| fin. | off-balance sheet contract based on equities | contrat hors bilan sur titres de propriété |
| fin. | off-balance sheet exposure | engagement hors bilan |
| fin. | off-balance sheet exposure | exposition hors bilan |
| fin. | off-balance sheet instrument | véhicule hors bilan |
| fin. | off-balance sheet instrument | instrument hors bilan |
| fin. | off-balance sheet items | éléments de hors bilan |
| IMF. | off-balance sheet liability | engagement hors bilan |
| fin., account. | off-balance sheet netting | compensation hors bilan |
| econ., fin., account. | off-balance sheet transaction | transaction hors bilan |
| fin. | off-balance sheet vehicle | instrument hors bilan |
| fin. | off-balance sheet vehicle | véhicule hors bilan |
| market., fin. | off-balance-sheet | hors bilan |
| IMF. | off-balance-sheet account | poste hors bilan |
| bank. | off-balance-sheet accounts | comptes hors bilan |
| econ., fin., account. | off-balance-sheet activity | transaction hors bilan |
| bank. | off-balance-sheet booking | comptabilisation hors bilan |
| market. | off-balance-sheet business | activité hors-bilan |
| market. | off-balance-sheet business | opération hors-bilan |
| econ., fin. | off-balance-sheet contract | contrat hors bilan |
| bank. | off-balance-sheet entry | inscription hors bilan |
| bank. | off-balance-sheet instrument | instrument hors bilan |
| fin., account. | off-balance-sheet item | élément hors bilan |
| fin., account. | off-balance-sheet item | poste hors bilan |
| fin. | off-balance-sheet item | poste extraordinaire |
| fin. | off-balance-sheet item | élément de hors bilan |
| fin. | on- and off-balance-sheet business | opérations de bilan et de hors-bilan |
| market. | on-balance-sheet business | opération de bilan |
| bank. | on-balance-sheet entry | inscription au bilan |
| bank. | on-balance-sheet instrument | instrument de bilan |
| fin. | on-balance-sheet items | postes du bilan |
| fin., econ. | on-balance-sheet-netting | compensation des positions de bilan |
| fin., econ. | on-balance-sheet-netting | compensation au bilan |
| account. | opening and closing balance sheets | comptes de patrimoine d'ouverture et de clôture |
| account. | opening balance sheet | compte de patrimoine d'ouverture |
| account. | opening balance sheet | bilan d'entrée |
| account. | opening balance sheet | bilan d'ouverture |
| fin. | opening IFRS balance sheet | bilan d'ouverture en IFRS |
| account. | post balance sheet event | événement postérieur à la clôture |
| fin. | post balance sheet events | événements postérieurs à la clôture |
| bank. | post-balance-sheet event | evènement posterieur à la date de clôture du bilan |
| fin. | potential exposure arising from off-balance-sheet transactions | risque résultat de la transaction hors bilan |
| comp., MS | Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | Préparation d'un bilan d'ouverture à la date de transition aux normes IFRS (A template that addresses, from a Finance & Accounting perspective, the significant activities required of companies to prepare their opening balance sheet at the date of transition to IFRS within the context of a conversion from previous Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS)) |
| fin. | to present in the balance sheet | présenter dans le bilan |
| market. | presentation of the balance sheet | présentation du bilan |
| energ.ind. | primary energy equivalents balance-sheet | bilan en équivalent primaire |
| econ., fin. | profitability on balance sheet assets | rentabilité sur les actifs de bilan |
| account. | projected balance sheet | compte de résultat provisionnel |
| fin. | projected investment balance sheet | bilan prévisionnel d'investissement |
| market. | provisional balance sheet | bilan provisoire |
| market. | provisional balance sheet | bilan intérimaire |
| market. | provisional balance sheet | bilan intermédiaire |
| account. | Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative. | principe de la valeur minimum |
| fin. | restructuring of the balance sheet | assainissement du bilan |
| gen. | revaluation of balance sheet items | réévaluation des postes de bilan |
| law | revaluation of the balance-sheet | réestimation du bilan |
| fin. | risk-adjusted off-balance sheet items | éléments de hors bilan à risques pondérés |
| fin. | risk-bearing off-balance sheet item | éléments de hors bilan à risque |
| bank. | semi-annual balance sheet | bilan semestriel |
| fin. | show in the balance sheet | porter au bilan |
| fin. | to show in the balance sheet at purchase price | porter au bilan à la valeur d'acquisition |
| fin. | shown separately in the balance sheet | indiqué séparément dans le bilan |
| busin., labor.org., account. | skeleton balance sheet | bilan simplifié |
| social.sc., lab.law. | social balance sheet | bilan social |
| polit. | summarised balance sheet | bilan synthétique |
| account. | summarised balance sheet | bilan résumé |
| account., fin. | summarised balance sheets | bilan résumé avant répartition des résultats |
| account., fin. | summarised balance sheets | bilan résumé avant affectation des résultats |
| fin. | summary balance sheet | bilan simplifié |
| econ. | summary of balance sheet | bilan résumé |
| econ. | supply balance sheet | bilan d'approvisionnement |
| stat., agric. | supply balance sheet for raw wood | bilan d'approvisionnement en bois brut |
| stat., agric. | supply balance sheet for raw wood | bilan d'approvisionnement du bois brut |
| account. | total aggregated balance sheet | bilan agrégé total |
| fin. | total of the risk-adjusted values of the assets and off-balance-sheet items | somme des valeurs pondérées des actifs et des éléments hors bilan |
| market. | trial balance-sheet | bilan intermédiaire |
| market. | trial balance-sheet | bilan intérimaire |
| market. | trial balance-sheet | bilan provisoire |
| gen. | useful energy balance-sheet | bilan de l'énergie utile |
| fin. | valuation of off-balance sheet items | évaluation des éléments de hors bilan |
| market. | variations in balance sheet items | variations des postes du bilan |
| transp., avia. | weight and balance sheet | abaque de centrage |
| transp. | weight and balance sheet | feuillet de chargement et de centrage |
| gen. | Working Party on Energy Balance Sheets | Groupe de travail " Bilans d'énergie " |
