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Accionistas por desembolsos exigidos

English translation: uncalled (share) capital


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Accionistas por desembolsos no exigidos
English translation:uncalled (share) capital
Entered by: Claudia Martel
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22:21 May 7, 2006
Spanish to English translations [PRO]
Bus/Financial - Accounting / financial statements
Spanish term or phrase: Accionistas por desembolsos exigidos
(Account name)

In a chart on "variations in working capital" (variación del capital circulante), which includes the following accounts:

Accionistas por desembolsos no exigidos
Deudores - Accounts receivable
Acreedores - Accounts payable
Inversiones financieras temporales - Short-term investment
Tesorería - Cash
Ajustes por periodificación - Accrual accounts
Leon Hunter
Local time: 09:29
uncalled (share) capital
Explanation:
También puede ser "unpaid capital"



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Note added at 8 mins (2006-05-07 22:29:44 GMT)
--------------------------------------------------

uncalled capital is that part of the issued capital on which the company has not requested payment;
http://www.companieshouse.gov.uk/about/gbhtml/gba6.shtml

accionistas por desembolsos no exigidos: Cuenta del pasivo de una empresa en la que se contabilizan importes correspondientes al capital social suscrito y pendiente de desembolsar, y que la sociedad todavía no ha exigido a sus accionistas. Desde el punto de vista del análisis del riesgo crediticio, hay que deducir su valor de los recursos propios de la sociedad. (unpaid capital).
http://www.hinter-land.com/castellano/DICCIONARIO/CASTELLANO...

Uncalled share capital

The unpaid balance owing for shares that are issued partly paid.
http://corporate.practicallaw.com/7-201-9914

Uncalled capital is the amount remaining unpaid on issued capital.
http://www.accaglobal.com/publications/studentaccountant/368...

Selected response from:

Claudia Martel
Local time: 04:29
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2uncalled (share) capital
Claudia Martel
5called-up share capital
Nikki Graham
4 +1Not disbursed subscribed capital
Karina Garcia Pedroche


  

Answers


4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
uncalled (share) capital


Explanation:
También puede ser "unpaid capital"



--------------------------------------------------
Note added at 8 mins (2006-05-07 22:29:44 GMT)
--------------------------------------------------

uncalled capital is that part of the issued capital on which the company has not requested payment;
http://www.companieshouse.gov.uk/about/gbhtml/gba6.shtml

accionistas por desembolsos no exigidos: Cuenta del pasivo de una empresa en la que se contabilizan importes correspondientes al capital social suscrito y pendiente de desembolsar, y que la sociedad todavía no ha exigido a sus accionistas. Desde el punto de vista del análisis del riesgo crediticio, hay que deducir su valor de los recursos propios de la sociedad. (unpaid capital).
http://www.hinter-land.com/castellano/DICCIONARIO/CASTELLANO...

Uncalled share capital

The unpaid balance owing for shares that are issued partly paid.
http://corporate.practicallaw.com/7-201-9914

Uncalled capital is the amount remaining unpaid on issued capital.
http://www.accaglobal.com/publications/studentaccountant/368...



Claudia Martel
Local time: 04:29
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 8
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Karina Garcia Pedroche
59 mins
  -> Muchas gracias, Karina.

neutral  John Rynne: it clearly says "EXIGIDOS" i.e "CALLED". Otherwise you are fine
8 hrs
  -> Sí, John, tienes razón, pero me refiero al texto de abajo, por supuesto. Gracias de todos modos.

agree  MikeGarcia: It's "no exigidos"!!! Tenés razón...
10 hrs
  -> Mil gracias, Miguel. Me refiero a "no exigidos", como en el contexto.
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
Not disbursed subscribed capital


Explanation:
Accionistas por desembolso no exigido: representa los derechos de cobro que tiene la empresa, en concepto de capital suscrito y no desembolsado.

Karina Garcia Pedroche
Argentina
Local time: 04:29
Specializes in field
Native speaker of: Native in SpanishSpanish, Native in EnglishEnglish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  MikeGarcia
9 hrs
  -> Gracias Miguel!
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10 hrs   confidence: Answerer confidence 5/5
called-up share capital


Explanation:
I have the above in my notes and as far as i am aware, this is the correct UK term for: Accionistas por desembolsos exigidos

Accionistas por desembolsos no exigidos = uncalled (share) capital

--------------------------------------------------
Note added at 10 hrs (2006-05-08 08:27:45 GMT)
--------------------------------------------------

In my opinion, Ajustes por periodificación cannot be translated by Accrual accounts in this context. If on the asset side of Balance Sheet, it is: prepayments and accrued income

if on the liabilities side, then: accruals and deferred income

if both sides referred to then: accruals and prepayments

This term has, however, been discussed at length in the glossary

HTH


    Reference: http://www.google.co.uk/search?hl=en&q=%22called-up+share+ca...
Nikki Graham
United Kingdom
Local time: 08:29
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 165
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