translate English to French: Prior to the sale, the Company had accounted for these investments as "available for sale" in accordance with the FASB’s Emerging Issues Task Force (EITF) 87-11, "Allocation of Purchase Price to Assets to be Sold."
Avant la vente, la Compagnie comptabilisait ces placements comme « titres prêts à vendre » conformément au Emerging Issues Task Force (EITF) 87-11 du FASB « Allocation of Purchase Price to Assets to be Sold ».