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Bus/Financial - Accounting / Accounting | | English term or phrase: loans and lease financing receivables | | This is the title of Schedule BS-A of the US form "Financial Statements of foreign Subsidiaries of US Banking organizations" |
| | | Spanish translation:derechos crediticios derivados de créditos y arrendamientos financieros | Explanation:
los receivables en este caso son derechos crediticios, no cuentas por cobrar... ver la definición que consta en el propio Schedule BS-A
Loans and Lease
Financing Receivables
Schedule BS-A
General Instructions
Loans and lease financing receivables are extensions of
credit resulting from either direct negotiation between the
subsidiary and their customers or the purchase of such
assets from others. Loans may take the form of promissory
notes, acknowledgments of advance, due bills,
invoices, overdrafts, acceptances held, factoring account
receivables, and similar written or oral obligations.
Include the dollar amount outstanding of all federal funds
sold (including ‘‘term federal funds’’) and securities
purchased under agreement to resell. Also include resale
agreements involving assets other than securities.
For most subsidiaries, all ‘‘securities,’’ as the term is
defined in FASB Statement No. 115, that are designated
as ‘‘available-for-sale’’ will be reported as ‘‘available-forsale
securities’’ in item 2(b), above. However, a subsidiary
may have certain assets that fall within the definition
of ‘‘securities’’ in FASB Statement No. 115 (e.g., commercial
paper or nonrated industrial development obligations)
that the subsidiary has designated as ‘‘availablefor-
sale’’ which are reported for purposes of this report in
a balance sheet category other than ‘‘securities’’ (e.g.,
‘‘loans and lease financing receivables’’). These
‘‘available-for-sale’’ assets must be carried on the balance
sheet at fair value rather than amortized cost and the
difference between these two amounts, net of tax effects,
must be included in this item.
Also include the unamortized amount of the unrealized
[PDF]
C O M U N I C A C I O N N° 2002/76
Garantía computable – cesiones de derechos crediticios derivados de un contrato de ... las cesiones de derechos crediticios realizadas por un productor ...
www.bcu.gub.uy/autoriza/ggsegg/seggco02076.pdf
[PPT]
www.iadb.org/sds/conferences/basilea/ThirdMeeting-...
Los derechos crediticios son muy útiles, particularmente para las PYMES ... Un elemento importante para proteger los derechos crediticios es la posibilidad ...
“ANÁLISIS CRÍTICO DE LA APELACIÓN ADHESIVA MERCANTIL”
... una vez que adquieren esos derechos crediticios de sus cedentes, proceden a demandar judicialmente su cobro al deudor, en la vía mercantil respectiva. ...
www.tribunalmmm.gob.mx/lorelevante/relevante2004/octubre200...
Reseña Financiera Cronología
Método de valoración de derechos crediticios a largo plazo y. determinación de ingresos: La inversión en derechos crediticios a ...
www.cnpc.com.cn/Resource/eng/img/06AnnualReportInSpanish/8-...–a%20Financiera.pdf
Financiamiento
Cede sus derechos crediticios referentes a las futuras exportaciones, de modo semejante a un ACC. Es preciso, además, que posea un Contrato Mercantil de ...
www.integrar.com.ar/castellano/inversion/contenido/financia... - |
| Selected response from:
Margarita Palatnik
Local time: 16:18
| Grading comment Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer |
| |
| Discussion entries: 0 |
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Automatic update in 00:
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2 mins confidence:  
10 mins confidence:
12 mins confidence: peer agreement (net): +1
27 mins confidence: peer agreement (net): +5 derechos crediticios derivados de créditos y arrendamientos financieros
Explanation:
los receivables en este caso son derechos crediticios, no cuentas por cobrar... ver la definición que consta en el propio Schedule BS-A
Loans and Lease
Financing Receivables
Schedule BS-A
General Instructions
Loans and lease financing receivables are extensions of
credit resulting from either direct negotiation between the
subsidiary and their customers or the purchase of such
assets from others. Loans may take the form of promissory
notes, acknowledgments of advance, due bills,
invoices, overdrafts, acceptances held, factoring account
receivables, and similar written or oral obligations.
Include the dollar amount outstanding of all federal funds
sold (including ‘‘term federal funds’’) and securities
purchased under agreement to resell. Also include resale
agreements involving assets other than securities.
For most subsidiaries, all ‘‘securities,’’ as the term is
defined in FASB Statement No. 115, that are designated
as ‘‘available-for-sale’’ will be reported as ‘‘available-forsale
securities’’ in item 2(b), above. However, a subsidiary
may have certain assets that fall within the definition
of ‘‘securities’’ in FASB Statement No. 115 (e.g., commercial
paper or nonrated industrial development obligations)
that the subsidiary has designated as ‘‘availablefor-
sale’’ which are reported for purposes of this report in
a balance sheet category other than ‘‘securities’’ (e.g.,
‘‘loans and lease financing receivables’’). These
‘‘available-for-sale’’ assets must be carried on the balance
sheet at fair value rather than amortized cost and the
difference between these two amounts, net of tax effects,
must be included in this item.
Also include the unamortized amount of the unrealized
[PDF]
C O M U N I C A C I O N N° 2002/76
Garantía computable – cesiones de derechos crediticios derivados de un contrato de ... las cesiones de derechos crediticios realizadas por un productor ...
www.bcu.gub.uy/autoriza/ggsegg/seggco02076.pdf
[PPT]
www.iadb.org/sds/conferences/basilea/ThirdMeeting-...
Los derechos crediticios son muy útiles, particularmente para las PYMES ... Un elemento importante para proteger los derechos crediticios es la posibilidad ...
“ANÁLISIS CRÍTICO DE LA APELACIÓN ADHESIVA MERCANTIL”
... una vez que adquieren esos derechos crediticios de sus cedentes, proceden a demandar judicialmente su cobro al deudor, en la vía mercantil respectiva. ...
www.tribunalmmm.gob.mx/lorelevante/relevante2004/octubre200...
Reseña Financiera Cronología
Método de valoración de derechos crediticios a largo plazo y. determinación de ingresos: La inversión en derechos crediticios a ...
www.cnpc.com.cn/Resource/eng/img/06AnnualReportInSpanish/8-...–a%20Financiera.pdf
Financiamiento
Cede sus derechos crediticios referentes a las futuras exportaciones, de modo semejante a un ACC. Es preciso, además, que posea un Contrato Mercantil de ...
www.integrar.com.ar/castellano/inversion/contenido/financia... -
| | | Grading comment | Selected automatically based on peer agreement. |
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The translation workplace 
