Terms for subject Accounting containing Of a

English	French
as net earnings as a % of sales	bénéfice net exprimé en pourcentage des ventes
at a high level of the appropriation vote	à un degré élevé de la structure des crédits ou du buget
end of a financial period	fin d'exercice
financial assets and liabilities vis-à-vis the rest of the world,other than the official reserves	avoirs et engagements vis-à-vis du reste du monde autres que les réserves officielles
gain on disposal of investment not held on a long-term basis	produits nets sur cession de valeurs mobilières de placement
hedges of a net investment in a foreign operation	couvertures d'un investissement net dans une activité à l'étranger
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
technical feasibility and commercial viability of extracting a mineral resource	faisabilité technique et viabilité commerciale de l'extraction d'une ressource minérale