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Acciones y participaciones en patrimonio propias

English translation: treasury stock or shares

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Spanish term or phrase:	Acciones y participaciones en patrimonio propias
English translation:	treasury stock or shares
Entered by:	Ross Andrew Parker

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14:42 Sep 3, 2009

Spanish to English translations [PRO]
Bus/Financial - Accounting

Spanish term or phrase: Acciones y participaciones en patrimonio propias

BALANCE SHEET

Iberpapel Gestión S. A. (Miles de euros)
PGC
Actual
PGC
Anterior
Diferencia
ACTIVO:
Acciones propias a largo plazo (*) - 44 (44)
Activos por impuesto diferido 162 - 162
Activos por impuesto corriente 61 - 61
Deudores - 223 (223)
Inversiones financieras temporales - 347 (347)
Efectivo y otros activos líquidos equivalentes 347 347
TOTAL 570 614 (44)
PASIVO Y PATRIMONIO:
***Acciones y participaciones en patrimonio propias***(*) 44 - 44
TOTAL 44 - 44
El impacto más significativo tiene que ver con la contabilización de las “Acciones y
participaciones en patrimonio propias” que de acuerdo con la norma de valoración 9ª
“Instrumentos financieros” y en su apartado Nº 4 establece que las transacciones con los
instrumentos de patrimonio propios se registrarán como una variación de los fondos propios
en el patrimonio neto y en ningún caso podrán ser reconocidos como activos financieros de la
empresa, modificación recogida en el cuadro anterior y marcada (*). El resto de los impactos
son meras reclasificaciones surgidas de la implantación del Real Decreto 1514/2007.

Ross Andrew Parker KudoZ activity Questions: 395 (none open) (1 without valid answers) (33 closed without grading) Answers: 741
Local time: 09:32

treasury stock or shares

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Local time: 09:32

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4 +1	treasury stock or shares	transword

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treasury stock or shares

Explanation:
I think this is what it means

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Local time: 09:32
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Acciones y participaciones en patrimonio propias

English translation: treasury stock or shares

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Acciones y participaciones en patrimonio propias

English translation: treasury stock or shares

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KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

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