Accionistas por desembolsos no exigidos - uncalled (share) capital ( translation glossary) financial statements,Accounting,Bus/Financial

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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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10:21pm 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

KudoZ activity
Questions: 291 (3 open)
Answers: 30

Spain

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)
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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
Argentina

Note from asker to answerer

Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer

Summary of answers provided

4 +2

uncalled (share) capital

Claudia Martel

called-up share capital

Nikki Graham

4 +1

Not disbursed subscribed capital

Karina Garcia Pedroche

Answers

4 mins confidence:

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
Argentina
Specializes in field
Native speaker of:

Spanish
PRO pts in category: 8

Note from asker to answerer

Selected automatically based on peer agreement.

1 hr confidence:

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
Specializes in field
Native speaker of:

Spanish,

English
PRO pts in category: 4

10 hrs confidence:

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

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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
Works in field
Native speaker of:

English
PRO pts in category: 165

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Spanish: Accionistas por desembolsos exigidos

English translation: uncalled (share) capital