frais d'émission d'emprunt à étaler

Preet Kunj

Senior Member

Could anyone help me find the English equivalent for the following items in a Balance sheet of a company? I have also added my suggestions..

Frais d'émission d'emprunt à étaler = costs of issuing loan to be allocated


Not sure of either:(
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  • bh7

    Senior Member
    Canada; English
    Some suggestions:

    "Deferred debt issuing expenses" : the "deferred" implies the prorating to time periods

    "Debt issuing expenses subject to prorating"

    "Debt issuing expenses allocatable to future fiscal years"
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