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Resultados negativos de ejercicios anteriores

English translation: accumulated losses

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Resultados negativos de ejercicios anteriores
English translation:accumulated losses
Entered by: Maria Luisa Duarte
Options:
- Contribute to this entry
- Include in personal glossary

08:59 Jul 8, 2002
Spanish to English translations [PRO]
Bus/Financial
Spanish term or phrase: Resultados negativos de ejercicios anteriores
Aprobar que la pérdida obtenida por la Sociedad de X € sea destinada a Resultados negativos de ejercicios anteriores
Linebyline
United Kingdom
Local time: 16:50
accumulated losses
Explanation:
+


--------------------------------------------------
Note added at 2002-07-08 09:30:52 (GMT)
--------------------------------------------------

In the prior period, no provision for
Hong Kong profits tax was made by the Company and its subsidiaries because there
were no assessable profits arising in Hong Kong, or there were accumulated losses
available to offset assessable profits for that period.

--------------------------------------------------
Note added at 2002-07-08 11:47:32 (GMT)
--------------------------------------------------

http://www.gtg.com.au/AnnReport2000Fins.html
Selected response from:

Maria Luisa Duarte
Spain
Local time: 17:50
Grading comment
Thanks,
Joanna
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3negative results of previous/past financial years
Sarah Ponting
5 +2retained losses
Marian Greenfield
5 +2accumulated losses
Maria Luisa Duarte
5 +1Prior years' losses
Jennifer Callahan
4 +1ejercicio is a fiscal yearxxxUna
4added to losses carried forwardkostan
4"negative results of the pervious fiscal/ financial/ business years"
Сергей Лузан
4 -3Negative results of previous years
Carolina Lopez Garcia


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
negative results of previous/past financial years


Explanation:
-

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Note added at 2002-07-08 09:06:35 (GMT)
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or accounting periods, if you prefer

Sarah Ponting
Italy
Local time: 17:50
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 171

Peer comments on this answer (and responses from the answerer)
agree  Rowan Morrell: Yes, "ejercicio" is a financial or fiscal year.
5 mins
  -> thanks, Rowan

agree  Сергей Лузан: Possible. My set of versions is below.
21 mins
  -> thanks

agree  xxxcmwilliams
1 hr
  -> thanks

disagree  Nikki Graham: resultados negativos are losses
1 hr
  -> they're synonymous, but perhaps negative results is more tactful!

agree  Mirelluk: ... previous financial years ...
3 hrs
  -> thanks
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5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -3
Negative results of previous years


Explanation:
Creo que es eso simplemente. Espero que te sirva.

Carolina Lopez Garcia
Local time: 17:50
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 20

Peer comments on this answer (and responses from the answerer)
disagree  Rowan Morrell: There's a difference between an "año" (year) and "ejercicio" (financial year).
6 mins
  -> Tienes razón. Es finantial year.

disagree  Nikki Graham: resultados negativos are losses
1 hr
  -> Y losses son pérdidas. Si ha utilizado resultado negativo, ¡xq no usar la misma estructura en inglés?

disagree  Marian Greenfield: Nikki is right here... negative results would work in a report where you try to gloss over losses, but this is basically the name of a balance sheet account, where negative results doesn't work.
3 hrs
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18 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
accumulated losses


Explanation:
+


--------------------------------------------------
Note added at 2002-07-08 09:30:52 (GMT)
--------------------------------------------------

In the prior period, no provision for
Hong Kong profits tax was made by the Company and its subsidiaries because there
were no assessable profits arising in Hong Kong, or there were accumulated losses
available to offset assessable profits for that period.

--------------------------------------------------
Note added at 2002-07-08 11:47:32 (GMT)
--------------------------------------------------

http://www.gtg.com.au/AnnReport2000Fins.html

Maria Luisa Duarte
Spain
Local time: 17:50
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in pair: 3168
Grading comment
Thanks,
Joanna

Peer comments on this answer (and responses from the answerer)
agree  Nikki Graham
1 hr

agree  Сергей Лузан: Only being a competitor of the mentioned above company, I would have chosen your version or some other with "losses". But being an employee, insider, or even a temp, I insist upon my version below.
2 hrs
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22 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
"negative results of the pervious fiscal/ financial/ business years"


Explanation:
It depends upon the context.
Re.: Collins Spanish Dictionary, ISBN 0-00-470-295-6
Good luck, Jo Curtis!

--------------------------------------------------
Note added at 2002-07-08 09:23:02 (GMT)
--------------------------------------------------

Typo - \"previous\"

--------------------------------------------------
Note added at 2002-07-08 09:25:40 (GMT)
--------------------------------------------------

\"negative results of the previous/ (past)/ (preceding)/(earlier) fiscal/ financial/ business years\"



Сергей Лузан
Russian Federation
Local time: 18:50
Native speaker of: Native in RussianRussian
PRO pts in pair: 450

Peer comments on this answer (and responses from the answerer)
disagree  Nikki Graham: losses
1 hr
  -> "losses" means "perdidas" and isn't the most delicate, considerable and tactful way to express the idea of the suggested sentence. Thanx for the attention paid, but it's not the case, I'm afraid.

agree  Carolina Lopez Garcia: I agree with you, Serguei.
2 hrs
  -> Thanx a lot. Gracias por su amabilidad. Just call me Sergio when in Spanish pairs.
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33 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
ejercicio is a fiscal year


Explanation:
Resultados negativos de ejercicios anteriores

Aprobar que la pérdida obtenida por la Sociedad de X € sea destinada a Resultados negativos de ejercicios anteriores

Previous fiscal years negative results

Aprove that the obtained loss of x€ by the society goes to negative results in previous fiscal years.

xxxUna
PRO pts in pair: 8

Peer comments on this answer (and responses from the answerer)
agree  Сергей Лузан: That's one of my options above, but now I tend to accept "business" year as the most appropriate here.
1 hr
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37 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
Prior years' losses


Explanation:
In the financial statements of a company this is the term generally used (accumulated losses as mentioned above is also very common)

--------------------------------------------------
Note added at 2002-07-08 09:50:46 (GMT)
--------------------------------------------------

7. In accordance with the PRC Company Law, the Company is required to appropriate 10 per cent of its statutory after-tax profit (after offsetting any prior years\' losses) to a statutory surplus reserve (\"SSR\") until the balance of SSR reaches 50 per cent of the Company\'s share capital and thereafter any further appropriation is optional. The SSR can be utilised to offset prior years\' losses or for the issue of bonus shares. The SSR of a company is required to be maintained at a minimum of 25 per cent of share capital after a bonus issue of shares. http://www.irasia.com/listco/hk/anhuiconch/interim/98/int.ht...


g. Effect on Recovery of Priors Years Losses

Under the Commission\'s Docket No. R2000-1 cost methodology, the cost rollforward produces net losses for FY 2001 and FY 2002 that are smaller than those produced under the Postal Service\'s proposed cost methodology. The Service has provided a comparison worksheet in Library Reference J-79 which shows the differences in rollforward costs, workload mix adjustments, and mail mix final adjustments produced under the two costing methods. This worksheet also develops the amount for the Recovery of Priors Years Losses using the PRC R2000-1 cost method. Using the Commission\'s cost method the Recovery of Prior Years Losses is calculated as $621.6 million, as compared to the $632.8 million calculated by witness Tayman using the USPS cost method. http://www.prc.gov/news/2002/R2001-1/R2001-1-83.htm




Jennifer Callahan
Local time: 17:50
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 162

Peer comments on this answer (and responses from the answerer)
agree  Сергей Лузан: Being a competitor of the mentioned above company, I would have chosen your version. But being an employee, or even a temp...
1 hr
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2 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
retained losses


Explanation:
as opposed to retained earnings

This is a once only provision and will clear the balance sheet for the ... 590.3 million
and carries retained losses of over Rs. 1 billion in its books. ...
origin.island.lk/2001/11/25/busine02.html - 9k - Cached - Similar pages
[ More results from origin.island.lk ]

Ernst & Young Style Guide
... ratio exceeds 12%, and which have retained profit rather than retained losses ... valuation
requirements. The method of disclosure on the bank balance sheet ...
www.ey.hu/pressroom/pr-bank.htm - 21k - Cached - Similar pages

CR Ekern & Company - TCOR Article
... possible because TCOR has a direct impact on the client's balance sheet ... traditional
three exposures are six types of costs: insurance premiums, retained ...
www.crekern.com/articles/TCOR-article.htm - 11k - Cached - Similar pages

[PDF] Balance sheet of Seat-Pagine Gialle SpA
File Format: PDF/Adobe Acrobat - View as HTML
... due within one year (**) Amounts due after one year Balance sheet ... grants 214,185,000
- Payment to cover losses 19,173,868,971 19,388,053,971 Retained ...
www.telecomitalia.it/allegati/ fil172540%7BE0C1D986-1644-4E4E-A9B0-43B8C339ECF6%7D.pdf - Similar pages

[PDF] MITSUBISHI CHEMICAL CORPORATION
File Format: PDF/Adobe Acrobat - View as HTML
... MITSUBISHI CHEMICAL CORPORATION Non-Consolidated Balance Sheet ... Legal reserve 25,879
194,585 Voluntary reserves 31,349 235,708 Unappropriated retained ...
www.m-kagaku.co.jp/english/investor/pdf/2002_tan.pdf - Similar pages

[PDF] MITSUBISHI CHEMICAL CORPORATION 344,029 (7,300) (54,523) (25.03) ...
File Format: PDF/Adobe Acrobat - View as HTML
... MITSUBISHI CHEMICAL CORPORATION Non-Consolidated Balance Sheet ... Legal reserve 25,879
217,477 Voluntary reserves 31,349 263,438 Unappropriated retained ...
www.m-kagaku.co.jp/english/investor/pdf/2002m_tan.pdf - Similar pages
[ More results from www.m-kagaku.co.jp ]

[PDF] WC Risk Financing-Final (Page 1)
File Format: PDF/Adobe Acrobat - View as HTML
... Retained Risk Transferred Risk THE CORRECT BALANCE INSURANCE PREMIUMS RETAINED LOSSES



    20 years of experience as a financial translator
Marian Greenfield
Local time: 11:50
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 14613

Peer comments on this answer (and responses from the answerer)
agree  Сергей Лузан: Being a competitor of the mentioned above company, I would have chosen your version. But being an employee, or even a temp...
17 mins
  -> Thanks for the chuckle of the morning... In a report to shareholders, I might agree, but we're basically talking about balance sheet accounts, so retained losses is the most appropriate term.

agree  Maria-Jose Pastor
2 hrs
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
added to losses carried forward


Explanation:
this implies that lossed were accumulated in previous years and carried forward in the balance sheet. new losses are added to this amount.

kostan
Austria
Local time: 17:50
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in pair: 123
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