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cuenta patrimonial de superávit por valorizaciones

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20:14 Feb 17, 2006
This question was closed without grading. Reason: No acceptable answer

Spanish to English translations [PRO]
Bus/Financial - Finance (general)
Spanish term or phrase: cuenta patrimonial de superávit por valorizaciones
Cualquier exceso del valor intrínseco sobre el valor en libros de la inversión al cierre del ejercicio es contabilizado separadamente como valorizaciones de activos, con abono a la "cuenta patrimonial de superávit por valorizaciones".
Giovanni Rengifo
Colombia
Local time: 16:12
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Summary of answers provided
4revaluation surplus [equity] account
Patrick Weill
4unrealized gain on securities
marybro
4surplus account or equity surplus account due to valuations
Xenia Wong
3{valuation surplus =} goodwill accountxxxAdrian MM.


Discussion entries: 1





  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
cuenta patrimonial de superávit por valorizaciones
{valuation surplus =} goodwill account


Explanation:
The remainder of the revaluation surplus is attributable to goodwill, which primarily consists of synergy effects in the form of increased potential sales ...



    Reference: http://uk.us.biz.yahoo.com/bw/060126/20060126005427.html?.v=...
xxxAdrian MM.
Local time: 23:12
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 87
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
cuenta patrimonial de superávit por valorizaciones
surplus account or equity surplus account due to valuations


Explanation:
Valuations in this case refers to assets increasing iin value.

Xenia Wong
Local time: 16:12
Specializes in field
Native speaker of: Native in SpanishSpanish, Native in EnglishEnglish
PRO pts in category: 286
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
cuenta patrimonial de superávit por valorizaciones
unrealized gain on securities


Explanation:
the difference between market value and book value of marketable securities is disclosed on the balance sheet and the offsetting credit listed as (net) unrealized gain.



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Note added at 5 hrs (2006-02-18 01:41:50 GMT)
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Unrealized gain on securities available for sale: This represents price appreciation on financial assets held by the company but not sold during the period.
http://www.facsnet.org/tools/biz_econ/covering_biz/part1.php...

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Note added at 9 hrs (2006-02-18 05:15:48 GMT)
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to clarify: my interpretation is rephrasing your term to ...con abono a la cuenta patrimonial de "superavit por valorizaciones"...crediting the equity account "unrealized gain on securities"

marybro
Local time: 17:12
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Native speaker of: English
PRO pts in category: 84
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2742 days   confidence: Answerer confidence 4/5Answerer confidence 4/5
revaluation surplus [equity] account


Explanation:
http://accountingexplained.com/financial/non-current-assets/...

Patrick Weill
Local time: 16:12
Specializes in field
Native speaker of: English
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