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fondo deterioro

English translation: depreciation fund


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:fondo deterioro
English translation:depreciation fund
Entered by: MJ Barber
Options:
- Contribute to this entry
- Include in personal glossary

15:05 May 29, 2007
Spanish to English translations [PRO]
Bus/Financial - Finance (general) / accounts
Spanish term or phrase: fondo deterioro
El movimiento que se ha registrado en el fondo de deterioro del epígrafe «Activos financieros disponibles para la venta» durante los ejercicios 2006, 2005 y 2004, ha sido el siguiente

some subheading in a profit and loss account ...
MJ Barber
Local time: 20:35
depreciation fund
Explanation:
HTH
Selected response from:

Sheilann
Spain
Grading comment
In my context, this does seem to be the correct option. Thanks very much
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1impairment fund
Richard Cadena
3 +1depreciation fundSheilann
4reduction of funds
Eileen Brophy
3sinking fund
AllegroTrans


Discussion entries: 1





  

Answers


45 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
reduction of funds


Explanation:
I hope this helps!!!

Eileen Brophy
Local time: 20:35
Native speaker of: Native in EnglishEnglish
PRO pts in category: 24
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53 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
depreciation fund


Explanation:
HTH

Sheilann
Spain
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 56
Grading comment
In my context, this does seem to be the correct option. Thanks very much

Peer comments on this answer (and responses from the answerer)
agree  MikeGarcia: One option...
1 hr
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1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
impairment fund


Explanation:
"Deterioro" or "desvalorización" is usually "impairment" in English.
Hope this helps.

--------------------------------------------------
Note added at 2 hrs (2007-05-29 17:19:42 GMT)
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Examples of the above:
deterioro de crédito mercantil - goodwill impairment
deterioro del préstamo - loan impairment
deterioro de inventarios - inventory impairment

Also check out FASB - 144 "Impairment or disposal of long-lived assets"


    Reference: http://aicpa.org
    Reference: http://imcp.org.mx
Richard Cadena
Mexico
Local time: 13:35
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 331

Peer comments on this answer (and responses from the answerer)
agree  MikeGarcia: Another option...
18 mins
  -> Muchas gracias, Miguel. Saludos desde la capital azteca, Richard.
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8 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
sinking fund


Explanation:
A fund reserved to pay debt, especially if unquantified and sporadic

sinking fund - Search Results - MSN Encarta
... Premium Subscribers Join Now. Searched for 'sinking fund' ... sinking fund - fund reserved to pay debt: a fund created by setting aside regular sums for ...uk.encarta.msn.com/sinking+fund.html -

AllegroTrans
United Kingdom
Local time: 19:35
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 116
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