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Spanish to English translations [PRO]
Bus/Financial - Finance (general) / financial statements | | Spanish term or phrase: método de participación patrimonial | It appears several times in the following paragraphs:
Método de participación patrimonial
Al corte del mes de diciembre de 2005, las inversiones en sociedades en las cuales la casa matriz posee una participación mayoritaria, se contabilizan por el método de participación patrimonial.
Los estados financieros de las empresas vinculadas, tomados como base para la aplicación del método de participación patrimonial, corresponden al corte del mes de diciembre de 2005.
Efectos del método de participación patrimonial al 31 de diciembre de 2005.
I hope the finance experts will be around to give me a hand here. |
| | | Equity method | Explanation:
Accounting: The Language of Business
The foregoing dictionary has the following definition for "equity method":
A method of accounting for an investment in the stock of another company in which the proportionate share of the earnings of the other company is debited to the investment account and credited to a revenue or income account as earned. When dividends are received, cash is debited and the investment account is credited. THIS METHOD IS USED IN REPORTING WHEN THE INVESTOR OWNS SUFFICIENT SHARES OF STOCK OF AN UNCOLIDATED COMPANY TO EXERCISE SIGNIFICANT CONTROL OVER THE ACTIONS OF THAT COMPANY. (The capital letters are my emphasis.)
Most of the time, the term in Spanish (at least in Mexico, anyway) is "método de participación".
Considero que la palabra "patrimonio" en el español, sale sobrando en este caso.
Hope this helps.
17 years translating for Mexico City based accounting firms, banks, brokerage firms, financial entities in general, Instituto Mexicano de Contadores Públicos, A.C.
Former English teacher at CELE-UNAM (accredited) & CENLEX-IPN
Resident of Mexico City for 40 years.
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Note added at 35 mins (2006-02-19 03:12:38 GMT)
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The following website has this definition for the "equity method":
http://www.sbea.mtu.edu/acwarrin/BA4370/HoyleCh01Outline.doc (MICROSOFT WORD)
C. Equity method—applied when the investor has the ability to exercise significant influence over operating and financial policies of the investee.
1. Ability to significantly influence investee can be indicated by several factors including representation on the board of directors, participation in policy-making, etc.
2. According to a guideline established by the Accounting Principles Board, the equity method is presumed to be applicable if 20 to 50 percent of the outstanding voting stock of the investee is held by the investor.
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| Selected response from:
 Richard Cadena
Mexico
Local time: 21:12
| Grading comment As usual, thank you for such a thorough answer.
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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7 mins confidence:  
14 mins confidence: peer agreement (net): +3 | método de participación patrimonial Equity method
Explanation:
Accounting: The Language of Business
The foregoing dictionary has the following definition for "equity method":
A method of accounting for an investment in the stock of another company in which the proportionate share of the earnings of the other company is debited to the investment account and credited to a revenue or income account as earned. When dividends are received, cash is debited and the investment account is credited. THIS METHOD IS USED IN REPORTING WHEN THE INVESTOR OWNS SUFFICIENT SHARES OF STOCK OF AN UNCOLIDATED COMPANY TO EXERCISE SIGNIFICANT CONTROL OVER THE ACTIONS OF THAT COMPANY. (The capital letters are my emphasis.)
Most of the time, the term in Spanish (at least in Mexico, anyway) is "método de participación".
Considero que la palabra "patrimonio" en el español, sale sobrando en este caso.
Hope this helps.
17 years translating for Mexico City based accounting firms, banks, brokerage firms, financial entities in general, Instituto Mexicano de Contadores Públicos, A.C.
Former English teacher at CELE-UNAM (accredited) & CENLEX-IPN
Resident of Mexico City for 40 years.
--------------------------------------------------
Note added at 35 mins (2006-02-19 03:12:38 GMT)
--------------------------------------------------
The following website has this definition for the "equity method":
http://www.sbea.mtu.edu/acwarrin/BA4370/HoyleCh01Outline.doc (MICROSOFT WORD)
C. Equity method—applied when the investor has the ability to exercise significant influence over operating and financial policies of the investee.
1. Ability to significantly influence investee can be indicated by several factors including representation on the board of directors, participation in policy-making, etc.
2. According to a guideline established by the Accounting Principles Board, the equity method is presumed to be applicable if 20 to 50 percent of the outstanding voting stock of the investee is held by the investor.
Reference: http://aicpa.org
Reference: http://imcp.org.mx
| Richard Cadena
Mexico
Local time: 21:12
Specializes in field
Native speaker of:  English
PRO pts in category: 331
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| | Grading comment | As usual, thank you for such a thorough answer. |
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