Login or register (free and only takes a few minutes) to participate in this question.You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy. | GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | | English term or phrase: | are no longer considered impaired and are reclassified to performing | | Spanish translation: | Dejan de considerarse deteriorados (de dudoso cobro) y se reclasifican como correctos / en cumplimie | | Entered by: |  Yvonne Becker |
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English to Spanish translations [PRO]
Bus/Financial - Accounting / balance | | English term or phrase: are no longer considered impaired and are reclassified to performing | "Finance receivables: Finance receivables include trade receivables where contractual terms of the note agreement are greater than one year. Finance receivables are considered impaired when management determines it is probable that the Company will be unable to collect all amounts due according to the contractual termns of the note agreement, including principal and interest: Impaired finance receivables are valued based on the present value of expected future cash flows, discounted at the receivable's effectiove rate of interest, or the fair value of the collateral if the receivable is collateral dependent. Interest income and late fees on impaired finance receivables are recognized only when payments are received. Previously impaired finance receivables **are no longer considered impaired and are reclassified to performing** when they have performed under a work out or restructuring for four consecutive quarters."
¿¿¿¿"Ya no se consideran como afectadas, sino que se reclasifican como realizables"???? Estoy un poco perdida. Muchas gracias por adelantado por sus sugerencias |
| | | Dejan de considerarse deteriorados (de dudoso cobro) y se reclasifican como correctos / en cumplimie | Explanation:
Impaired = se consideran de dudoso cobro (deteriorados en terminología NIIC), performing = sin peligro de cobro, en cumplimiento...
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Note added at 9 mins (2005-10-06 16:27:38 GMT)
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Dejan de considerarse deteriorados (de dudoso cobro) y se reclasifican como correctos / en cumplimiento
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Note added at 48 mins (2005-10-06 17:06:57 GMT)
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NIIC son las Normas Internacionales de Información Financiera (International Financial & Reporting Standard, IFRS en inglés). Imagino que tu texto está basado en estas nuevas normas contables, que deben ser adoptadas por las empresas europeas cotizadas en bolsa. |
| Selected response from:
 Roser Bosch Casademont
Local time: 22:38
| Grading comment Gracias de nuevo
4 KudoZ points were awarded for this answer |
| |
8 mins confidence:  peer agreement (net): +1 Dejan de considerarse deteriorados (de dudoso cobro) y se reclasifican como correctos / en cumplimie
Explanation:
Impaired = se consideran de dudoso cobro (deteriorados en terminología NIIC), performing = sin peligro de cobro, en cumplimiento...
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Note added at 9 mins (2005-10-06 16:27:38 GMT)
--------------------------------------------------
Dejan de considerarse deteriorados (de dudoso cobro) y se reclasifican como correctos / en cumplimiento
--------------------------------------------------
Note added at 48 mins (2005-10-06 17:06:57 GMT)
--------------------------------------------------
NIIC son las Normas Internacionales de Información Financiera (International Financial & Reporting Standard, IFRS en inglés). Imagino que tu texto está basado en estas nuevas normas contables, que deben ser adoptadas por las empresas europeas cotizadas en bolsa.
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