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Negative goodwill

Spanish translation: fondo de comercio negativo

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Negative goodwill
Spanish translation:fondo de comercio negativo
Entered by: Marian Greenfield
Options:
- Contribute to this entry
- Include in personal glossary

19:08 Mar 4, 2002
English to Spanish translations [PRO]
Bus/Financial - Accounting / Accounting
English term or phrase: Negative goodwill
Negative goodwill arising on an acquisition
Myriam Hernandez
United States
Local time: 12:02
fondo de comercio negativo
Explanation:
... Evitar las consecuencia negativas Hay tres fuentes potenciales de "fondo de comercio
negativo"-es decir, consecuencias negativas que dañan la imagen de la ...
www.stepstone.es/annonsering/Menu 4/articulos/ILAB6_salrang...
Selected response from:

Marian Greenfield
Local time: 12:02
Grading comment
Graded automatically based on peer agreement. KudoZ.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +8fondo de comercio negativo
Marian Greenfield
5 +1crédito mercantil negativo
Luis Rey Ballesteros (Luiroi)
4 +2Plusvalia negativaIlonaT
5Mala reputación
Al Gallo
4 +1mayor valor de inversiones (menos)Jacek Krankowski
4clientela pasiva o indirectaSery
4fondo de comercio negativo
P Forgas
4valor no substancial atribuído a la empresa por sua reputación
Rafa Lombardino
4 -3mala voluntad
Bertha S. Deffenbaugh


Discussion entries: 1





  

Answers


6 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -3
mala voluntad


Explanation:
BSD

Bertha S. Deffenbaugh
United States
Local time: 09:02
Native speaker of: Native in SpanishSpanish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
disagree  Anguiano Pérez: Eso sería el típico "false friend".
11 mins

disagree  Bernardo Ortiz: mala imagen.crédito dudoso
5 hrs

disagree  Rafa Lombardino: not for this context
7 hrs
Login to enter a peer comment (or grade)

6 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
crédito mercantil negativo


Explanation:
se refiere a que la operación de adquisición dio pauta a un mal nombre/reputación para la compañía

--------------------------------------------------
Note added at 2002-03-04 20:10:37 (GMT)
--------------------------------------------------

Van referencias para apoyar mi dicho:

Estados
... (48,468). 122,964. 60,464. Crédito mercantil negativo proveniente de la
adquisición de compañias afiliadas, -. $(48,468). 125,063. $248,027. 20,342. ...
www.symmetrical.net/CCM/4.htm - 24k - En caché - Páginas similares

Información Financiera
... Dicha adquisición nos generó una utilidad o crédito mercantil negativo por
$26 millones, la que se está amortizando en un período de 36 meses. En la ...
www.accel.com.mx/texto/financiera/informe1997.htm - 29k - En caché - Páginas similares
NICS 19 A 33 ANÁLISIS DE SU APLICABILIDAD
... completamente la diferencia. Cuando ello no es posible el resto se considera
como crédito mercantil negativo y debe ser tratado como ingreso diferido. ...
www2.ccea.com.uy/articulos/NICS%2019%20A%2033%20%20AN%C3%81LISIS%20DE%20SU%20APLICABILIDAD.htm - 101k - En caché - Páginas similares
ENFOQUES RESPECTO A CONSOLIDACIONES CONTABLES
... Presentación de la partida ?Exceso de valor en libros sobre el costo? ( crédito
mercantil negativo) como partida amortizable fuera del capital contable. ...
www.geocities.com/innovacontad/6.htm - 9k - En caché - Páginas similares
Resumen
... Otros (gastos) ingresos. El ... de un crédito mercantil negativo proveniente de la ... sus
lineas de crédito bancarias en ... lineas de credito. Ademas bajo su ...
www.symmetrical.net/CCM/anafi.htm - 27k - En caché - Páginas similares
[ Más resultados de www.symmetrical.net ]

companiaderar
... por Ps.110. Estos ingresos se atribuyen principalmente a la amortización del crédito
mercantil negativo generado por la adquisición de APM por Ps. 95, ya la ...
www.grupoimsa.com/htmls/reporteanual7.html - 18k - En caché - Páginas similares...

Etc., etc.


Luis Rey Ballesteros (Luiroi)
Local time: 11:02
Native speaker of: Native in SpanishSpanish
PRO pts in category: 27

Peer comments on this answer (and responses from the answerer)
agree  Kanif
10 mins
  -> Gracias
Login to enter a peer comment (or grade)

8 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
clientela pasiva o indirecta


Explanation:
Saludos, Sery

Sery
Local time: 11:02
Works in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 14
Login to enter a peer comment (or grade)

9 mins   confidence: Answerer confidence 5/5 peer agreement (net): +8
fondo de comercio negativo


Explanation:
... Evitar las consecuencia negativas Hay tres fuentes potenciales de "fondo de comercio
negativo"-es decir, consecuencias negativas que dañan la imagen de la ...
www.stepstone.es/annonsering/Menu 4/articulos/ILAB6_salrang...


    20 years of experience as a financial translator
Marian Greenfield
Local time: 12:02
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 229
Grading comment
Graded automatically based on peer agreement. KudoZ.

Peer comments on this answer (and responses from the answerer)
agree  Andrea Sacchi: fondo de comercio o llave de negocio
6 mins

agree  Anguiano Pérez: Totalmente de acuerdo.
7 mins

agree  Hans Gärtner
16 mins

agree  Germán Peralta
18 mins

agree  Pablo Tarantino
39 mins

agree  Zonum
2 hrs

disagree  Bernardo Ortiz: mala reputacion imagen, crédito
5 hrs

agree  Rafa Lombardino
7 hrs

agree  Aurora Humarán
3 days17 hrs

agree  Thomas West: This is the correct term in Spain, but not in Chile, Argentina, Mexico, etc.
7 days
Login to enter a peer comment (or grade)

13 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
mayor valor de inversiones (menos)


Explanation:
Estados Financieros en formato FECU
www.masisa.com/corpo2/excel/1997/masi0397.xls

Jacek Krankowski

Peer comments on this answer (and responses from the answerer)
agree  Thomas West: This is the correct term in Chile (only).
7 days
Login to enter a peer comment (or grade)

24 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
fondo de comercio negativo


Explanation:

Subject - "Commerce - Movement of Goods (sn: microeconomics I; nt: further breakdown of subject field ECC)"(=CO)


Definition the account showing the value of intangible assets that benefit the development of the business's operations,e.g.customer base

Reference V.Q.,Chartered accountant,1994
(1)
TERM goodwill

Reference V.Q.,Chartered accountant,1994

Note {DOM} accountancy:classification of accounts


Definition cuenta que registra el conjunto de bienes inmateriales, tales como la clientela, nombre o razón social y otros de naturaleza análoga que impliquen valor para la empresa

Reference Plan general de contabilidad, 1992
(1)
TERM fondo de comercio

Reference Plan general de contabilidad, 1992

eurodic

Fondo de comercio: sólo podrán figurará en el activo, cuando su valor se ponga de manifiesto en virtud de una adquisición onerosa.

El fondo de comercio deberá amortizarse de modo sistemático, no pudiendo exceder del período durante el cual dicho fondo contribuya a la obtención de ingresos, con el limite máximo de diez años. Cuando dicho período exceda de cinco años deberá justificarse en la memoria la ampliación del plazo, siempre con le límite máximo de los diez años.

http://noticias.juridicas.com/base_datos/Fiscal/pgc.t5.html

Goodwill. Goodwill arising on an acquisition represents the excess of the cost of the acquisition over the fair value of the net identifiable assets acquired. Goodwill is recognised as an asset in the financial statements and is amortised on a straight-line basis. The period of amortisation is the period of time during which benefits are expected to arise and do not exceed five years. The amortisation is recorded in income statement under other expenses.

Negative goodwill. Negative goodwill arising on an acquisition represents the excess of the fair value of the net identifiable assets acquired over the cost of acquisition. Negative goodwill is amortised on a systematic basis within three years. The carrying amount of negative goodwill is deducted from the carrying amount of intangible assets.

Other intangible assets. Licences are stated at the lower of historical cost and recoverable amount and are amortised using the straight-line method over their estimated useful...

http://www.hansa.ee/aa2000/eng_f_arvestuspohimotted.html

Fondo de comercio positivo 13


3.2.1.1. Valoración 13


3.2.1.2. Tratamiento contable 18


3.2.1.2.1. España 22

3.2.1.2.2. Inglaterra 33


3.2.2. Fondo de comercio negativo 48

3.2.2.1. Valoración 48


3.2.2.2. Tratamiento contable 49


http://www.ucm.es/BUCM/cee/doc/0042/03010042.htm

P Forgas
Brazil
Local time: 13:02
Works in field
Native speaker of: Spanish
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37 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
Plusvalia negativa


Explanation:
Wiley's Business Dictionary.
Perdona, pero mi ordenador no me esta marcando los acentos.

--------------------------------------------------
Note added at 2002-03-05 09:46:20 (GMT)
--------------------------------------------------

Plusvalía – Acrecentamiento del valor de una cosa por causas extrínsecas a ella Diccionario de la Lengua Española-Real Academia.
No se trata de disminución. En términos matemáticos (negativo) no hubo aumento lo cual no necesariamente implica disminución.


IlonaT
United Kingdom
Local time: 17:02

Peer comments on this answer (and responses from the answerer)
agree  Eva Blanar
1 hr
  -> Gracias

agree  Thomas West: This is the correct term in Ecuador, but not in Spain, Chile, Argentina, Mexico, etc.
7 days
  -> Gracias Tom
Login to enter a peer comment (or grade)

37 mins   confidence: Answerer confidence 5/5
Mala reputación


Explanation:
Esta es la idea exacta que el texto expresa.

--------------------------------------------------
Note added at 2002-03-04 22:40:10 (GMT)
--------------------------------------------------

Goodwill = Comm. an intangible, saleable asset arising from the reputation of a business and its relations with its customers, distinct from the value of its stock, etc.

He preferido no usar \'plusvalía\' pues su uso conjuntamente con \'negativa\' me parece incongruente, dado su significado, lo que sería semejante a usar \'aumento negativo\' en lugar de \'disminución\', u otra forma más apropiada de expresión.

plusvalía
(l. plus, más + valía)
1 Sustantivo femenino. Aumento de
valor que por circunstancias ajenas recibe
una cosa, independientemente de
cualquier mejora hecha en ella.


Al Gallo

Peer comments on this answer (and responses from the answerer)
disagree  Eva Blanar: esta contrario!
2 hrs
  -> Eva, I hope you are a good Hungarian translator.

agree  Rafa Lombardino: not for this context
7 hrs
Login to enter a peer comment (or grade)

8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
valor no substancial atribuído a la empresa por sua reputación


Explanation:
Para que tengas una idea, este término también es aplicable para divorcios... Lo significado de este término es lo seguiente, de acordo com tres glosarios de Babylon.com: 'Canadian Insolvency', 'BASSAM Trade, Real Estate, Mortgage' and 'Raynet Business & Marketing'.

"The value attibuted to a business that is not tangible, but arises from the reputation, expertise, service or some other intangible...";

"The reputation and future earnings of a business when determining value for acquisition purposes...", and

"An intangible asset which provides a competitive advantage, such as a strong brand, reputation or high employee morale..."

Buena suerte, amiga

Rafa Lombardino
United States
Local time: 09:02
Native speaker of: Native in PortuguesePortuguese, Native in EnglishEnglish
PRO pts in category: 2
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