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Bus/Financial - Economics | | Spanish term or phrase: dar de baja un elemento actualizado | expresión de una memoria consolidada en el epígrafe "Reservas de revalorización"
Las reservas de revalorización Real Decreto-Ley 7/1996, de 7 de junio, podrán destinarse a eliminar pérdidas, o bien a ampliar el capital social de la Sociedad Dominante. Transcurridos diez años, el saldo podrá destinarse a reservas de libre disposición, en la medida en que las plusvalías hayan sido amortizadas o hayan sido transmitidos o dados de baja los elementos actualizados. El saldo de la cuenta no podrá ser distribuido, directa o indirectamente, hasta que la plusvalía haya sido realizada.
¿to cancel, remove, give up... an updated element? ¿cuál sería el más correcto en este contexto?
muchas gracias |
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Thanks a lot
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