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desembolsos exigidos sobre instrumentos de patrimonio

English translation: payments due on equity securities

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Spanish term or phrase:	desembolsos exigidos sobre instrumentos de patrimonio
English translation:	payments due on equity securities
Entered by:	peterinmadrid

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17:03 Oct 8, 2009

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

Spanish term or phrase: desembolsos exigidos sobre instrumentos de patrimonio

Tras su reconocimiento inicial, estos activos financieros se valoran a su coste amortizado. No obstante, los créditos por operaciones comerciales con vencimiento no superior a un año y que no tienen un tipo de interés contractual, así como los anticipos y créditos al personal, los dividendos a cobrar y los desembolsos exigidos sobre instrumentos de patrimonio, cuyo importe se espera recibir en el corto plazo, se valoran inicialmente y posteriormente por su valor nominal, cuando el efecto de no actualizar los flujos de efectivo no es significativo.

peterinmadrid KudoZ activity Questions: 3099 (6 open) (1 without valid answers) (103 closed without grading) Answers: 18
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payments due on equity securities

Explanation:
References:
Marina Orellana's Glossary
Silvana Debonis's Dictionary

Hope this helps.
Over 20 years of experience translating almost exclusively for Mexico City based member firms of Big 4 and Second-Tier CPA firms, as well as other financial entities.