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10:05 Sep 29, 2011
Spanish to English translations [PRO] Bus/Financial - Accounting
Spanish term or phrase:atender la obligación
en el apartado relativo a provisiones y contingencias aparece esta expresión:
El balance consolidado adjunto recoge todas las provisiones con respecto a las cuales se estima que la probabilidad de que se tenga que atender la obligación es mayor que de lo contrario. Los pasivos contingentes no se reconocen en el balance consolidado, sino que se informa sobre los mismos en las notas de la memoria, en la medida en que no sean considerados como remotos.
¿se podría traducir por "to meet / to settle an obligation or to cover the commitment"?
The attached consolidated balance includes all the provisions where the possibility of having to meet the obligations is estimated to be higher than the possibility of not having to do it.
Explanation: to meet / deal with the duty / obligation (mi versión)
Silvina P. Argentina Local time: 04:34 Native speaker of: Spanish
2 hrs confidence:
to settle the obligation
Explanation: "consolidadas del Grupo recogen todas las provisiones significativas con respecto a las cuales se estima que la probabilidad de que se tenga que **atender la obligación** es mayor que de lo contrario."
"The Group's consolidated financial statements include all the material provisions with respect to which it is considered that it is more likely than not that ***the obligation will have to be settled**" http://www.ceca.es/en/pdfs/annual_report_CECA_2006.pdf
The translation workplace 
peer agreement (net): -1
