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Pasivos financieros a coste amortizado

English translation: financial liabilities at amortized cost

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Pasivos financieros a coste amortizado
English translation:financial liabilities at amortized cost
Entered by: Ronnie McKee
Options:
- Contribute to this entry
- Include in personal glossary

12:00 Feb 14, 2007
Spanish to English translations [PRO]
Bus/Financial - Finance (general)
Spanish term or phrase: Pasivos financieros a coste amortizado
This appears on a banking balance sheet - is it the same as "financial liabilities at fair value"? should it say amortized cost, or......?
Ronnie McKee
Spain
Local time: 10:35
financial liabilities at amortized cost
Explanation:
Please see
http://www.cajamar.es/en/ques/informe2005/estados_financiero...

(page 8)

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Note added at 11 mins (2007-02-14 12:12:13 GMT)
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sorry, page 4 of this report
Selected response from:

Ezequiel Fernandez
Local time: 10:35
Grading comment
Thanks to all of you
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +3financial liabilities at amortized/depreciable cost
Margarita Ezquerra (Smart Translators, S.L.)
4 +2financial liabilities at amortized cost
Ezequiel Fernandez
5 +1debts/liabilities at adjusted basis
bigedsenior
3financial liabilities at depreciated costDolores Vázquez


  

Answers


10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
financial liabilities at amortized/depreciable cost


Explanation:
Suerte

Margarita Ezquerra (Smart Translators, S.L.)
Spain
Local time: 10:35
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 994

Peer comments on this answer (and responses from the answerer)
agree  Louisa Coleman: agree amortized or amortised for UK
19 mins
  -> Gracias Louisa

agree  MikeGarcia: De un viejito totalmente amortizado, ya sólo un maduro garañón y no un brioso corcel, vaya mi agrí.-/// Ay, niña, favor que me hace.....
3 hrs
  -> Pues yo diría que sigues siendo un "brioso corcel"...

agree  marybro: agree with Louisa."...amortized/amortised cost"
12 hrs
  -> Gracias marybro
Login to enter a peer comment (or grade)

10 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
financial liabilities at depreciated cost


Explanation:
Una sugerencia.


    Reference: http://ec.europa.eu/eurodicautom/Controller
Dolores Vázquez
Native speaker of: Native in GalicianGalician, Native in SpanishSpanish
PRO pts in category: 31
Login to enter a peer comment (or grade)

9 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
financial liabilities at amortized cost


Explanation:
Please see
http://www.cajamar.es/en/ques/informe2005/estados_financiero...

(page 8)

--------------------------------------------------
Note added at 11 mins (2007-02-14 12:12:13 GMT)
--------------------------------------------------

sorry, page 4 of this report

Ezequiel Fernandez
Local time: 10:35
Specializes in field
Native speaker of: Spanish
PRO pts in category: 40
Grading comment
Thanks to all of you

Peer comments on this answer (and responses from the answerer)
agree  MikeGarcia: Vale.-
3 hrs
  -> Thanks so much

agree  marybro: good link.
12 hrs
Login to enter a peer comment (or grade)

1 day6 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
debts/liabilities at adjusted basis


Explanation:
Cost is one thing 'basis' is adjusted cost. Cost never changes, but basis does. It can go up or down.

WHEN DEBT BASIS IS GONE ... depleted their debt basis and the ... repays a loan where the shareholder's debt basis is less than the face value of ...www.aicpa.org/pubs/jofa/nov2004/howell.htm - 14k - Cached - More from this site
Non-liquidating S corporation distributions.
... individual stock basis and the categorization of debt as basis. ... The beginning basis for debt is the amount the shareholder loaned to ... Debt ...www.nysscpa.org/cpajournal/old/14465867.htm - 30k - Cached - More from this site
These cases are consolidated for purposes of briefing and opinion (hereafter collectively the instant case). (PDF)
basis to offset repayments of open account debt made by the ... losses to the extent of the shareholder's debt basis, including ...www.ustaxcourt.gov/InOpHistoric/Br2ooks.TCM.WPD.pdf

bigedsenior
Local time: 01:35
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 297

Peer comments on this answer (and responses from the answerer)
agree  marybro: also a valid suggestion
5 hrs
  -> thanks, marybro
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