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cuentas de regularización y actualización de balances

English translation: balance regularisation and revaluation accounts

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:cuentas de regularización y actualización de balances
English translation:balance regularisation and revaluation accounts
Entered by: MJ Barber
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11:46 Jan 24, 2004
Spanish to English translations [PRO]
Bus/Financial / accounts
Spanish term or phrase: cuentas de regularización y actualización de balances
La Sociedad podrá emitir series numeradas de obligaciones u otros valores, que reconozcan o creen una deuda, siempre que el importe total de las emisiones no sea superior al capital social desembolsado, más las reservas que figuren en el último balance aprobado y las ***cuentas de regularización y actualización de balances***, cuando hayan sido aceptadas por el Ministerio de Economía y Hacienda.

my dic gives restatement for both regularizacón y actualización, but is there such thing as a balance restatement account? I don't think so.

TIA, MJ
MJ Barber
Spain
Local time: 00:23
balance regularisation and revaluation accounts
Explanation:
According to Coopers & Lybrand's Dic
Selected response from:

Sheilann
Spain
Local time: 00:23
Grading comment
Thanks. This'll do the job.
Ailish, nice to see you are back! You went to a lot of trouble but I think Sheila hits the nail on the head.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5balance sheet adjustment and revaluation accountsJane Lamb-Ruiz
4balance regularisation and revaluation accountsSheilann
4regularisation accountxxxLia Fail
4prepayments and deferred income and balances updatingDolores Vázquez


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
prepayments and deferred income and balances updating


Explanation:
OK


    Reference: http://europa.eu.int/eurodicautom
Dolores Vázquez
Native speaker of: Native in GalicianGalician, Native in SpanishSpanish
PRO pts in pair: 1099
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19 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
regularisation account


Explanation:
From a look around Google, they seem to be accounts related to updates/revaluations of assets.

Donaghy & Laidler translate as follws: Cuenta de Regularización (Ley 76/1961) as Regularisation Account (Law 76/1961) in the RESERVES section of the Balance Sheet, which would bear out the above interpretation.

This book dates from 1994, so I am not sure that the Laws are valid, in view of the recent changes in accounting norms.

As for the other term, will have a look agin....


Ley pptos 79
Ley pptos 80 (activos en el extranjero)
Ley pptos 81
Ley pptos 83


Exclusivamente para el componente monetario x actualización de activos (reservas monetarias)




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Note added at 2004-01-24 12:10:50 (GMT)
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La reciente aprobación del Real Decreto sobre Actualización de Balances (diciembre de 1996), ha traído de nuevo a la actualidad la problemática existente en torno al ajuste del valor contable de los activos empresariales para corregir los efectos de la inflación. La norma aprobada contiene importantes particularidades, haciéndola sustancialmente distinta de las normas anteriores, siendo este tema objeto de estudio en la primera parte de la asignatura.

http://www.google.es/search?q=cache:XkKgkxKfCBwJ:www19.uniov...


Actualización.- Tiene por objeto corregir efecto de la inflación mediante la puesta al día de la valoración de los elementos autorizados

Regularización.- Además de lo anterior autoriza a incorporar activos ocultos, pasivos no contabilizados y eliminación de pasivos ficticios.

Normas:



Ley 76/61
Decreto ley 12/73


Estos dos van encaminados a la afloración contable y actualización de activos fijos.


c) Ley 50/77 àactualización balances sin apenas significación



Leyes de actualización de valores


Ley pptos 79
Ley pptos 80 (activos en el extranjero)
Ley pptos 81
Ley pptos 83

http://www.google.es/search?q=cache:X103DuShFmcJ:www.uned.es...


--------------------------------------------------
Note added at 2004-01-24 12:20:08 (GMT)
--------------------------------------------------

Reservas de revalorización.
Los saldos de estas Reservas corresponden a las plusvalías netas resultantes de la actualización del inmovilizado material y regularización de los títulos de renta variable, respectivamente, efectuadas al amparo de la Orden de 2 de abril de 1984. La mencionada Orden no establece el destino de estas Reservas.



I have lost the reference for this definition, but it coincides with Sheila\'s suggestion, which I think fits the bill (see Google for plenty of hits).




xxxLia Fail
Spain
Local time: 00:23
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 1368
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20 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
balance regularisation and revaluation accounts


Explanation:
According to Coopers & Lybrand's Dic

Sheilann
Spain
Local time: 00:23
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 886
Grading comment
Thanks. This'll do the job.
Ailish, nice to see you are back! You went to a lot of trouble but I think Sheila hits the nail on the head.
Login to enter a peer comment (or grade)

7 hrs   confidence: Answerer confidence 5/5
balance sheet adjustment and revaluation accounts


Explanation:
adjustment= for example, for foreign currencies

revaluation is similar to restatement...

you can't go wrong with these terms but I can't tell you why today

Jane Lamb-Ruiz
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in pair: 7709
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