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plusvalía mercantil vs minusvalía mercantil

English translation: unrealized gain vs. unrealized loss

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22:25 Oct 25, 2006
Spanish to English translations [PRO]
Bus/Financial - Business/Commerce (general)
Spanish term or phrase: plusvalía mercantil vs minusvalía mercantil
El exceso del costo de adquisición sobre el valor razonable de la participación de la Compañía en los activos netos identificables adquiridos se registra como *plusvalía mercantil*.

Si el costo de adquisición es menor que el valor razonable de los activos netos de la subsidiaria adquirida (*minusvalía mercantil*) en la medida que corresponda a pérdidas estimadas futuras y gastos que se han identificado en el plan de adquisición que pueden ser medidos confiablemente, pero que no representan pasivos identificables, se reconoce en resultados conforme las pérdidas futuras y gastos se reconocen.

Cualquier saldo que no exceda el valor razonable de los activos no-monetarios depreciables, se reconoce en resultados en el promedio ponderado de vida útil de tales activos.

Cualquier exceso se reconoce en resultados inmediatamente. La *minusvalía mercantil* se muestra en la misma cuenta que la *plusvalía mercantil*.
BDT
English translation:unrealized gain vs. unrealized loss
Explanation:
Black's Law Dictionary has the following definitions:
Unrealized gain:
A profit that is anticipated, but not yet realized. Gains from stockholdings, for example are unrealized gains until the stock is actually sold at a price higher than its original purchase price.
Unrealized loss:
A loss that is realized only be selling something (such as a security) that has decreased in market value.
2nd Reference: Tom West's Dictionary
Hope this helps.
More than 17 1/2 years of experience translating for accounting firms and financial entities in Mexico City.
Former ESL/EFL teacher at UNAM & IPN.

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Note added at 20 hrs (2006-10-26 18:27:52 GMT)
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This has nothing to do with any type of "goodwill".
The following definitions are provided below:
Goodwill:
The excess of cost of an acquired company (or operating unit) over the current "fair market value" of the separately identifiable "net assets" of the acquired unit. Before "goodwill" is recognized, all identifiable assets must be given a "fair market value", whether or not they are on the books of the acquired unit.
Realize (verb): to convert into funds.
So "crédito mercantil-goodwill" versus "plusvalía-unrealized gain", and "minusvalía-unrealized loss" are entirely different ball games and are not related to each other.
Reference for the above:
Accounting: The Language of Business by
Sidney Davidson, Clyde P. Stickney, and Roman L. Weill
Hope this helps.


Selected response from:

Richard Cadena
Mexico
Local time: 08:30
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +2unrealized gain vs. unrealized loss
Richard Cadena
5(positive) goodwill vs negative goodwill
bigedsenior


Discussion entries: 8





  

Answers


5 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
unrealized gain vs. unrealized loss


Explanation:
Black's Law Dictionary has the following definitions:
Unrealized gain:
A profit that is anticipated, but not yet realized. Gains from stockholdings, for example are unrealized gains until the stock is actually sold at a price higher than its original purchase price.
Unrealized loss:
A loss that is realized only be selling something (such as a security) that has decreased in market value.
2nd Reference: Tom West's Dictionary
Hope this helps.
More than 17 1/2 years of experience translating for accounting firms and financial entities in Mexico City.
Former ESL/EFL teacher at UNAM & IPN.

--------------------------------------------------
Note added at 20 hrs (2006-10-26 18:27:52 GMT)
--------------------------------------------------

This has nothing to do with any type of "goodwill".
The following definitions are provided below:
Goodwill:
The excess of cost of an acquired company (or operating unit) over the current "fair market value" of the separately identifiable "net assets" of the acquired unit. Before "goodwill" is recognized, all identifiable assets must be given a "fair market value", whether or not they are on the books of the acquired unit.
Realize (verb): to convert into funds.
So "crédito mercantil-goodwill" versus "plusvalía-unrealized gain", and "minusvalía-unrealized loss" are entirely different ball games and are not related to each other.
Reference for the above:
Accounting: The Language of Business by
Sidney Davidson, Clyde P. Stickney, and Roman L. Weill
Hope this helps.





    Reference: http://aicpa.org
    Reference: http://imcp.org.mx
Richard Cadena
Mexico
Local time: 08:30
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 180
Grading comment
Selected automatically based on peer agreement.
Notes to answerer
Asker: Ese: se reconoce en resultados es: is recognized in the income statement?


Peer comments on this answer (and responses from the answerer)
agree  Ronnie McKee
2 hrs
  -> Thank you, Ronnie. Best regards from Mexico City, Richard.

agree  garci: Right between the eyes !
1 day5 hrs
  -> Muchas gracias, Garci. Saludos desde el sur del DF, Richard.
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1 day19 hrs   confidence: Answerer confidence 5/5
(positive) goodwill vs negative goodwill


Explanation:
It is an intangible depreciable asset, amortized over 20 years. (This is close to the US rate of 15 years).

") Activos intangibles -

Plusvalía mercantil -

La plusvalía mercantil representa el exceso entre el costo de una adquisición respecto del valor razonable de la participación de la Compañía en los activos netos identificables de una subsidiaria a la fecha de adquisición. La plusvalía mercantil resultante de adquisiciones de subsidiarias se incluye en <<<activos intangibles>>>. La plusvalía mercantil <<<se amortiza>>> en un período de veinte años ...

Gains or losses, unrealized or realized, are not depreciated.

bigedsenior
Local time: 06:30
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 319
Notes to answerer
Asker: Ese: se reconoce en resultados es: is recognized in the income statement?

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