Spanish to English translations [PRO]
Bus/Financial - Finance (general) / consolidated statement | | Spanish term or phrase: bases imponibles negativas no aplicadas | | Impuesto sobre beneficios - El gasto por el Impuesto sobre sociedades se calcula sobre el resultado económico, modificado, en su caso, por las diferencias permanentes y por las deducciones fiscales existentes. Siguiendo un criterio conservador, no se contabilizan los créditos correspondientes a **bases imponibles negativas no aplicadas** ni los impuestos anticipados. |
| | | unapplied tax-loss carryforwards | Explanation:
Strange as it seems, that's the only thing that makes sense in this context. Using a conservative approach (as indicated in the Spanish) the company is unable to assume any future earnings, ergo, nothing against which to apply (credit) any tax loss carryforwards from prior years. By the same token, they are not anticipated any future taxes dervied from reversal of any timing difference (not mentioned specifically in the Spanish). |
| Selected response from:
RichardDeegan
Local time: 00:07
| Grading comment Thanks Richard!
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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25 mins confidence:   peer agreement (net): +2 unapplied tax-loss carryforwards
Explanation:
Strange as it seems, that's the only thing that makes sense in this context. Using a conservative approach (as indicated in the Spanish) the company is unable to assume any future earnings, ergo, nothing against which to apply (credit) any tax loss carryforwards from prior years. By the same token, they are not anticipated any future taxes dervied from reversal of any timing difference (not mentioned specifically in the Spanish).
| RichardDeegan
Local time: 00:07
Meets criteria
Specializes in field
Native speaker of:  English
PRO pts in category: 24
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| Changes made by editors |
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| Jun 6, 2008 - Changes made by RichardDeegan: | | Created KOG entry | KudoZ term => KOG term |
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The translation workplace 
