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mayor valor del inmovilizado material

English translation: 1) as a higher value of the tangible fixed assets/2) as a higher value of the Property Plant and Equ


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:mayor valor del inmovilizado material
English translation:1) as a higher value of the tangible fixed assets/2) as a higher value of the Property Plant and Equ
Entered by: MikeGarcia
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11:55 Aug 27, 2008
Spanish to English translations [PRO]
Bus/Financial - Finance (general) / Financial accounts
Spanish term or phrase: mayor valor del inmovilizado material
The previous Proz answers don't help me get this right in the context of my sentence...

"La Sociedad ha procedido a asignar parte del Fondo de Comercio de la adquisición del Grupo XXX por importe de 3.221 miles de euros a una nave sita en Valdemoro como mayor valor del inmovilizado material."

Does ".... as greater book value of the intangible fixed asset" actually mean anything/make sense (it doesn't to me!).

Any help please?
Many thanks
Comunican
United Kingdom
Local time: 06:11
1) as a higher value of the tangible fixed assets/2) as a higher value of the Property Plant and Equ
Explanation:
"...ipment item".

1) es la versión "libre" que pueces corroborar con el AVH Financiero, pág. 1015, "inmovilizado material" y 1103, "partida 2"; 2) es la versión oficial de las IAS/NIC's.-

Selected response from:

MikeGarcia
Spain
Local time: 07:11
Grading comment
Gracias Miguel
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +11) as a higher value of the tangible fixed assets/2) as a higher value of the Property Plant and Equ
MikeGarcia
5as the major portion of the fixed assetsbigedsenior
2goodwill
Smartranslators
Summary of reference entries provided
John Rynne

Discussion entries: 1





  

Answers


11 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
1) as a higher value of the tangible fixed assets/2) as a higher value of the Property Plant and Equ


Explanation:
"...ipment item".

1) es la versión "libre" que pueces corroborar con el AVH Financiero, pág. 1015, "inmovilizado material" y 1103, "partida 2"; 2) es la versión oficial de las IAS/NIC's.-



MikeGarcia
Spain
Local time: 07:11
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 448
Grading comment
Gracias Miguel

Peer comments on this answer (and responses from the answerer)
agree  Egmont
1 hr
  -> Gracias, Alberto. El comentario de John Rynne es muy acertado, pero la frase a traducir no refleja la realidad contable lógica...
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36 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
goodwill


Explanation:
Me imagino que se trata de las "plusvalías" generadas entre el valor de compra y el valor actual del terreno y que se han contabilizado como "mayor valor".


greater than the book value recorded for the corresponding goodwill



Goodwill (accounting) - Wikipedia, the free encyclopedia - [ Traducir esta página ]Goodwill in financial statements arises when a company is purchased for more than the book value of the company. The difference between the purchase price ...
en.wikipedia.org/wiki/Goodwill_(accounting) - 31k - En caché - Páginas similares
Accounting Goodwill - Analyzing a Balance Sheet - [ Traducir esta página ]Accountants take the purchase price and subtract it by a company's book value. The difference is called Goodwill. (There is a review of book value in Part ...


Goodwill - [ Traducir esta página ]In a purchase accounting, the excess of market value over book value is called goodwill. Goodwill supposedly measures intangible assets that the firm has ...
pages.stern.nyu.edu/~adamodar/New_Home_Page/AccPrimer/goodwill.htm - 4k - En caché - Páginas similares




OPERACIONES POSTERIORES A LA ADQUISICION.

Tras la adquisición o construcción de un elemento de inmovilizado, pueden plantearse una serie de operaciones relativas al mismo, que permiten cuestionarse su tratamiento como gasto del ejercicio o como mayor valor del inmovilizado. Nos referimos a las operaciones de ampliación, modernización y mejoras, renovación, y reparaciones y conservación. Se permite la capitalización de las ampliaciones, modernizaciones y mejoras cuando supongan un mayor valor de inmovilizado como consecuencia del incremento de su vida útil, capacidad productiva o productividad. Por su parte, la reparación y conservación suponen, siempre, un mayor gasto del ejercicio, mientras que la renovación se capitaliza cuando el elemento sustituido se amortice de forma independiente y en caso contrario se considerará gasto del ejercicio.


diferencia entre el valor de compra y el nuevo valor del terreno


Smartranslators
Local time: 07:11
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 941
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17 hrs   confidence: Answerer confidence 5/5
as the major portion of the fixed assets


Explanation:
When one company buys another, the purchase price is allocated among various categories of assets. In this case, the largest valuation is being allocated to buildings, allowing depreciation to be taken in subsequent years.

bigedsenior
Local time: 22:11
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 247
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Reference comments


42 mins peer agreement (net): +1
Reference

Reference information:
they're talking about capitalisation

John Rynne
Spain
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 442

Peer comments on this reference comment (and responses from the reference poster)
agree  MikeGarcia: Right, John.- But then the higher value should be recorded as "Other income" in the Income Statement (i.e. "cuenta de resultados") and then the sentence requiring translation is misleading, at least for me...
2 hrs
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Changes made by editors
Sep 2, 2008 - Changes made by MikeGarcia:
Created KOG entryKudoZ term => KOG term


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