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ingresos por participaciones

English translation: investment income


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:ingresos por participaciones
English translation:investment income
Entered by: Richard Cadena
Options:
- Contribute to this entry
- Include in personal glossary

19:34 Dec 16, 2008
Spanish to English translations [PRO]
Bus/Financial - Finance (general) / accounting
Spanish term or phrase: ingresos por participaciones
This appears in a Peruvian company's audit report:

Ingresos operativos:

Operaciones... XXX,XXX,XXX
Ingresos por participaciones...XX,XXX,XXX
Ventas de máquinas...XXX,XXX
Lee Penya
Local time: 00:15
investment income
Explanation:
Barron's Dictionary of Finance and Investment Terms has the following definition:

Investment Income:
Income from securities and other nonbusiness investments such as DIVIDENDS, INTEREST, OPTION PREMIUMS, and income from a ROYALTY or ANNUITY. Interest on MARGIN ACCOUNTS may be used to offset investment income without limitations. Investment income earned by passive activities must be treated separately from other PASSIVE income. Expenses incurred to generate investment income can reduce investment income to the extent they exceed 2% of adjusted gross income. Byu excluding capital gains from the calculation, tax law, in effect, prevents a taxpayer from claiming an ordinary deduction for margin interest incurred to carry an investment that is taxable at the favorable capital gains rate. Also called UNEARNED INCOME and PORTFOLIO INCOME.

Black's Law Dictionary has the following definition:

Unearned income:
Earnings from investments rather than labor. Also termed INVESTMENT INCOME.

Hope this helps.
A little over two months away from completing 20 years of translating almost exclusively for Mexico City based member firms of top and second tier public accounting firms (Grant Thornton, PwC, KPMG, RSM, AGN, Hevia, etc.), as well as the Instituto Mexicano de Contadores Públicos, A.C. and other financial entities and banks in general.
ESL/EFL teacher certified by the Centro de Enseñanza de Lenguas Extranjeras - Universidad Nacional Autóma de México (CELE-UNAM)

--------------------------------------------------
Note added at 1 hr (2008-12-16 20:35:10 GMT)
--------------------------------------------------

Reference taken from the Internet:


Eaton Vance Risk-Managed Diversified Equity Income Fund Report of ...Eaton Vance Risk-Managed Diversified Equity Income Fund Report of Earnings as of September 30, 2008. -

BOSTON--(BUSINESS WIRE)--Eaton Vance Risk-Managed ...
biz.yahoo.com/bw/081202/20081202006447.html?.v=1 - 33k -

Press Release Source: Eaton Vance
Eaton Vance Risk-Managed Diversified Equity Income Fund Report of Earnings as of September 30, 2008
Tuesday December 2, 2008, 3:27 pm EST Yahoo!
Buzz Print BOSTON--(BUSINESS WIRE)--Eaton Vance Risk-

Managed Diversified Equity Income Fund (NYSE: ETJ - News), a diversified closed-end investment company, today announced the earnings of the Fund for the three and nine months ended September 30, 2008. The Fund’s fiscal year ends on December 31, 2008.

For the three months ended September 30, 2008, the Fund had net investment income of $2,028,488 ($0.029 per common share). For the nine months ended September 30, 2008, the Fund had net investment income of $8,371,227 ($0.119 per common share).

Net realized and unrealized losses for the three months ended September 30, 2008 were $22,186,519 ($0.319 per common share) and net realized and unrealized losses for the nine months ended September 30, 2008 were $26,008,010 ($0.370 per common share).

On September 30, 2008, net assets of the Fund were $1,298,033,472. The net asset value per common share on September 30, 2008 was $18.40 based on 70,539,727 common shares outstanding.

The Fund is managed by Eaton Vance Management, a subsidiary of Eaton Vance Corp, which is listed on the New York Stock Exchange under the symbol EV. Eaton Vance and its affiliates had $123.1 billion in assets under management on October 31, 2008. Eaton Vance Management will make available periodic summary information regarding portfolio investments. Those interested should call Eaton Vance Marketing at (800) 262-1122.

EATON VANCE RISK-MANAGED DIVERSIFIED EQUITY INCOME FUND
SUMMARY OF RESULTS OF OPERATIONS
(in thousands, except per share amounts)

Three Months Ended Nine Months Ended
September 30, 2008 September 30, 2008
Gross investment income $5,534 $19,043
Operating expenses ($3,506 ) ($10,672 )
Net investment income $2,028 $8,371
Net realized and unrealized gains (losses) on investments
($22,187 ) ($26,008 )
Net increase (decrease) in net assets from operations
($20,159 ) ($17,637 )

Earnings per Share Outstanding
Gross investment income $0.079 $0.271
Operating expenses ($0.050 ) ($0.152 )
Net investment income $0.029 $0.119
Net realized and unrealized gains (losses) on investments
($0.319 ) ($0.370 )
Net increase (decrease) in net assets from operations
($0.290 ) ($0.251 )


Net Asset Value at September 30 (Common Shares)
Net assets (000) $1,298,033
Shares outstanding (000) 70,540
Net asset value per share outstanding $18.40

Market Value Summary (Common Shares )
Market price on NYSE at September 30 $16.54
High market price (period ended September 30) $19.38
Low market price (period ended September 30) $15.64



Contact:
Selected response from:

Richard Cadena
Mexico
Local time: 00:15
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +4investment income
Richard Cadena
4revenue from ownership
Giovanni Rengifo
4income from investmentspatinba


  

Answers


10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
income from investments


Explanation:
in other companies, probably

patinba
Argentina
Local time: 02:15
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 564
Login to enter a peer comment (or grade)

30 mins   confidence: Answerer confidence 5/5 peer agreement (net): +4
investment income


Explanation:
Barron's Dictionary of Finance and Investment Terms has the following definition:

Investment Income:
Income from securities and other nonbusiness investments such as DIVIDENDS, INTEREST, OPTION PREMIUMS, and income from a ROYALTY or ANNUITY. Interest on MARGIN ACCOUNTS may be used to offset investment income without limitations. Investment income earned by passive activities must be treated separately from other PASSIVE income. Expenses incurred to generate investment income can reduce investment income to the extent they exceed 2% of adjusted gross income. Byu excluding capital gains from the calculation, tax law, in effect, prevents a taxpayer from claiming an ordinary deduction for margin interest incurred to carry an investment that is taxable at the favorable capital gains rate. Also called UNEARNED INCOME and PORTFOLIO INCOME.

Black's Law Dictionary has the following definition:

Unearned income:
Earnings from investments rather than labor. Also termed INVESTMENT INCOME.

Hope this helps.
A little over two months away from completing 20 years of translating almost exclusively for Mexico City based member firms of top and second tier public accounting firms (Grant Thornton, PwC, KPMG, RSM, AGN, Hevia, etc.), as well as the Instituto Mexicano de Contadores Públicos, A.C. and other financial entities and banks in general.
ESL/EFL teacher certified by the Centro de Enseñanza de Lenguas Extranjeras - Universidad Nacional Autóma de México (CELE-UNAM)

--------------------------------------------------
Note added at 1 hr (2008-12-16 20:35:10 GMT)
--------------------------------------------------

Reference taken from the Internet:


Eaton Vance Risk-Managed Diversified Equity Income Fund Report of ...Eaton Vance Risk-Managed Diversified Equity Income Fund Report of Earnings as of September 30, 2008. -

BOSTON--(BUSINESS WIRE)--Eaton Vance Risk-Managed ...
biz.yahoo.com/bw/081202/20081202006447.html?.v=1 - 33k -

Press Release Source: Eaton Vance
Eaton Vance Risk-Managed Diversified Equity Income Fund Report of Earnings as of September 30, 2008
Tuesday December 2, 2008, 3:27 pm EST Yahoo!
Buzz Print BOSTON--(BUSINESS WIRE)--Eaton Vance Risk-

Managed Diversified Equity Income Fund (NYSE: ETJ - News), a diversified closed-end investment company, today announced the earnings of the Fund for the three and nine months ended September 30, 2008. The Fund’s fiscal year ends on December 31, 2008.

For the three months ended September 30, 2008, the Fund had net investment income of $2,028,488 ($0.029 per common share). For the nine months ended September 30, 2008, the Fund had net investment income of $8,371,227 ($0.119 per common share).

Net realized and unrealized losses for the three months ended September 30, 2008 were $22,186,519 ($0.319 per common share) and net realized and unrealized losses for the nine months ended September 30, 2008 were $26,008,010 ($0.370 per common share).

On September 30, 2008, net assets of the Fund were $1,298,033,472. The net asset value per common share on September 30, 2008 was $18.40 based on 70,539,727 common shares outstanding.

The Fund is managed by Eaton Vance Management, a subsidiary of Eaton Vance Corp, which is listed on the New York Stock Exchange under the symbol EV. Eaton Vance and its affiliates had $123.1 billion in assets under management on October 31, 2008. Eaton Vance Management will make available periodic summary information regarding portfolio investments. Those interested should call Eaton Vance Marketing at (800) 262-1122.

EATON VANCE RISK-MANAGED DIVERSIFIED EQUITY INCOME FUND
SUMMARY OF RESULTS OF OPERATIONS
(in thousands, except per share amounts)

Three Months Ended Nine Months Ended
September 30, 2008 September 30, 2008
Gross investment income $5,534 $19,043
Operating expenses ($3,506 ) ($10,672 )
Net investment income $2,028 $8,371
Net realized and unrealized gains (losses) on investments
($22,187 ) ($26,008 )
Net increase (decrease) in net assets from operations
($20,159 ) ($17,637 )

Earnings per Share Outstanding
Gross investment income $0.079 $0.271
Operating expenses ($0.050 ) ($0.152 )
Net investment income $0.029 $0.119
Net realized and unrealized gains (losses) on investments
($0.319 ) ($0.370 )
Net increase (decrease) in net assets from operations
($0.290 ) ($0.251 )


Net Asset Value at September 30 (Common Shares)
Net assets (000) $1,298,033
Shares outstanding (000) 70,540
Net asset value per share outstanding $18.40

Market Value Summary (Common Shares )
Market price on NYSE at September 30 $16.54
High market price (period ended September 30) $19.38
Low market price (period ended September 30) $15.64



Contact:



    Reference: http://aicpa.org
    Reference: http://imcp.org.mx
Richard Cadena
Mexico
Local time: 00:15
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  Patricia Fierro, M. Sc.
31 mins
  -> Muchas gracias, Patricia. Lo mejor para tí y los tuyos en esta navidad y 2009, Richard.

agree  marybro
43 mins
  -> Thank you, Mary. Best wishes for good health, prosperity, love, joy, and good music for you and yours this Christmas and throughout 2009, Richard

agree  Sgallomuniz: Coincido, Felices Fiestas!!!
44 mins
  -> Muchas gracias, SGalloMuñiz. Que para tí y los tuyos, la navidad y 2009 les traiga buena salud, bienestar, prosperidad, amor y muy buena música, Richard.

agree  MikeGarcia: Merry Xmas and Happy New Year, Richard...
12 hrs
  -> Thank you, Miguel. May this Christmas & 2009 bring you and yours good health, love, joy, prosperity, and good music, Richard.
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
revenue from ownership


Explanation:
-

Giovanni Rengifo
Colombia
Local time: 00:15
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 161
Login to enter a peer comment (or grade)




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Changes made by editors
Dec 23, 2008 - Changes made by Richard Cadena:
Edited KOG entryLee Penya's old entry - "ingresos por participaciones" => "investment income"


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