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a efectos de la regulación de los supuestos

English translation: for the purposes of

12:15 Apr 28, 2008
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: a efectos de la regulación de los supuestos
This phrase appears twice in a very long and dense paragraph from the Notes to a Spanish company's Annual Accounts:

Al 31 de diciembre de 2007, los fondos propios de la Sociedad son inferiores a la mitad del capital social, sin embargo y de acuerdo con la Resolución del 20 de diciembre de 1996 del Presidente del Instituto de Contabilidad y Auditoría de Cuentas (ICAC), sin perjuicio de lo que finalmente puedan fallar los Tribunales de Justicia, a efectos de la regulación de los supuestos de reducción de capital y de disolución, recogidos en los artículos 163 y 260 del Texto de la Ley de Sociedades Anónimas, los préstamos participativos regulados en el artículo 20 del Real Decreto-Ley 7/1996, de 7 de junio, sobre medidas urgentes y de carácter fiscal y de fomento y liberalización de la actividad económica, formarán parte de la determinación del “patrimonio contable”. Tomando en consideración lo dispuesto en la mencionada Resolución del Presidente del ICAC, según lo detallado en el párrafo precentes, el patrimonio contable de la Sociedad a fecha de formulación de las presentes cuentas anuales, a efectos de la regulación de los supuestos indicados, es como sigue:

I'll be very grateful for any help untangling this,

Thanks
Helen
Helen Johnston
Spain
Local time: 12:54
English translation:for the purposes of
Explanation:
Articles 163 and 260 of the Ley de Sociedades Anónima sindicate that if certain conditions (the supuestos) are met, some things can be done. In determining whether these conditions are met (the regulación de los supuestos), the loans ....

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Note added at 4 hrs (2008-04-28 17:06:48 GMT)
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It's for the purposes of determining whether the conditions of reduction in capital and dissolution (which are in Articles 163 and 260) apply. (I'd call regulación applicability here, not regulation).
Selected response from:

Paul Merriam
Local time: 06:54
Grading comment
Thanks Paul, for the purposes of determining... spot on.
Sorry for the delay, been away for the long holiday, cheers, Helen
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +2for the purpose of regulating the above-mentioned assumptions
Margarita Ezquerra (Smart Translators, S.L.)
3for the purposes of
Paul Merriam


  

Answers


20 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
for the purpose of regulating the above-mentioned assumptions


Explanation:
suerte

Margarita Ezquerra (Smart Translators, S.L.)
Spain
Local time: 12:54
Works in field
Native speaker of: Spanish
PRO pts in category: 329
Notes to answerer
Asker: Gracias smartranslators!


Peer comments on this answer (and responses from the answerer)
agree  amj_services (X): http://www.proz.com/kudoz/spanish_to_english/law:_contracts/... // 'circumstances' could fit too
3 mins
  -> Gracias Alicia
neutral  Paul Merriam: The law regulates these assumptions.
5 mins
  -> Gracias por el comentario Paul
agree  María T. Vargas
1 hr
  -> Gracias María
Login to enter a peer comment (or grade)

18 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
for the purposes of


Explanation:
Articles 163 and 260 of the Ley de Sociedades Anónima sindicate that if certain conditions (the supuestos) are met, some things can be done. In determining whether these conditions are met (the regulación de los supuestos), the loans ....

--------------------------------------------------
Note added at 4 hrs (2008-04-28 17:06:48 GMT)
--------------------------------------------------

It's for the purposes of determining whether the conditions of reduction in capital and dissolution (which are in Articles 163 and 260) apply. (I'd call regulación applicability here, not regulation).

Paul Merriam
Local time: 06:54
Native speaker of: English
PRO pts in category: 4
Grading comment
Thanks Paul, for the purposes of determining... spot on.
Sorry for the delay, been away for the long holiday, cheers, Helen
Notes to answerer
Asker: Thanks Paul! Your explanation is very helpful - I think I'm seeing what's going on more clearly, although my doubt was really "for the purposes of ... what?"

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