https://www.proz.com/kudoz/english-to-spanish/bus-financial/19362-special-items.html?

special items

Spanish translation: partidas extraordinarias

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:special items
Spanish translation:partidas extraordinarias

06:38 Oct 26, 2000
English to Spanish translations [Non-PRO]
Bus/Financial
English term or phrase: special items
Net earnings were $264 million, excluding special items, up 15.2 percent from the prior year.

Does "partidas no recurrentes" sound right to anyone? Suggestions welcome. Thanks!
cece
partidas extraordinarias, partidas de atípicos
Explanation:
In accounting, those net earnings or income genrated by non-ordinary usual operations are called "extraordinarias" or "atípicas". Typically the selling of fixed assets not dedicated to production generate unsual or uncommon earnings, and must be seen as extraordinary or atypical. In Spanish the technical term used by accountants is "partidas extraordinarias" or "atípicos" The term "resultados atípicos" is used when referring to net income generated by special items not included in current operations.
Selected response from:

TransOl (X)
Grading comment
Mil gracias por tu ayuda!

Saludos,
CeCe
4 KudoZ points were awarded for this answer



Summary of answers provided
naconceptos extraordinarios, elementos extraordinarios
Gonzalo Tutusaus
napartidas extraordinarias, partidas de atípicos
TransOl (X)
naPARTIDAS ESPECIALES
Luisa Veyán Santana


  

Answers


1 hr
conceptos extraordinarios, elementos extraordinarios


Explanation:
"Special items" are activities other than the core activity of the company, as can be R&D, sales of certaing assets or divisions, disinvestments, etc.

I have seen several times the terms "elementos extraordinarios" and "conceptos extraordinarios" to describe this. I have also seen "extraordinarios" only.
You can check these at the attached links.

I would therefore translate your sentence as:

"El Beneficio Neto, excluyendo conceptos extraordinarios, ascendió a 264 millones de dólares, un 15,2% superior al año anterior"

Un saludo.


    Reference: http://teletipo.ole.com/2000/02/03/20000203003114-ECE-ECO.ht...
    Reference: http://www.laempresa.net/noticias/2000/0008/20000804_01.htm
Gonzalo Tutusaus
Netherlands
Local time: 05:40
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 2176

Peer comments on this answer (and responses from the answerer)
ZoeZoe

Candice Carmel
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5 hrs
partidas extraordinarias, partidas de atípicos


Explanation:
In accounting, those net earnings or income genrated by non-ordinary usual operations are called "extraordinarias" or "atípicas". Typically the selling of fixed assets not dedicated to production generate unsual or uncommon earnings, and must be seen as extraordinary or atypical. In Spanish the technical term used by accountants is "partidas extraordinarias" or "atípicos" The term "resultados atípicos" is used when referring to net income generated by special items not included in current operations.


    Dicc. En-Sp Finzanza Hughes
TransOl (X)
PRO pts in pair: 504
Grading comment
Mil gracias por tu ayuda!

Saludos,
CeCe

Peer comments on this answer (and responses from the answerer)
Candice Carmel
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6 hrs
PARTIDAS ESPECIALES


Explanation:
ESTO SIGNIFICARIA: PARTIDAS NO FRECUENTES, POCO COMUNES.. ESPERO TE
AYUDE.
COMO LO PUESE ANTERIORMENTE, ACOSTUMBRAMOS USAR: PARTIDAS ESPECIALES.1

Luisa Veyán Santana
Peru
Local time: 22:40
Native speaker of: Spanish
PRO pts in pair: 63

Peer comments on this answer (and responses from the answerer)
Candice Carmel
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