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elementos patrimoniales

English translation: capital assets

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:elementos patrimoniales
English translation:capital assets
Entered by: Joan Chastain
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18:44 Aug 4, 2004
Spanish to English translations [PRO]
Bus/Financial - Finance (general) / due diligence
Spanish term or phrase: elementos patrimoniales
Las entidades emisoras realizan inversiones en Canarias mediante la adquisición de ***elementos patrimoniale*** situados o recibidos en territorio canario y que son utilizados en la realización de actividades empresariales en el mismo.
Joan Chastain
capital assets
Explanation:
I suspect...., since they are something physical, located in the Canaries...
Selected response from:

Marian Greenfield
Local time: 17:44
Grading comment
Thanks
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +5capital assets
Marian Greenfield
4propertyGail


  

Answers


2 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +5
capital assets


Explanation:
I suspect...., since they are something physical, located in the Canaries...

Marian Greenfield
Local time: 17:44
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 1528
Grading comment
Thanks

Peer comments on this answer (and responses from the answerer)
agree  ojinaga
16 mins

agree  Aoife Kennedy
17 mins

agree  Katty Ossa
28 mins

agree  Ma. Fernanda Blesa
29 mins

agree  LisaR
9 hrs
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23 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
property


Explanation:
patrimonio can mean net worth or property as well. I'd go with property since it is concrete. You might also choose to go with: property assets. I think that would work well.

See: Artículo 6 .Elementos patrimoniales afectos.
Uno. Se considerarán elementos patrimoniales afectos a una actividad empresarial o profesional:
a.- Los bienes inmuebles en los que se desarrolla la actividad del sujeto pasivo.
b.- Los bienes destinados a los servicios económicos y socioculturales del personal al servicio de la actividad, no considerándose afectos los bienes de esparcimiento y recreo o, en general, de uso particular del titular de la actividad empresarial o profesional.
c.- Cualesquiera otros elementos patrimoniales que sean necesarios para la obtención de los respectivos rendimientos.
Cuando se trate de elementos patrimoniales que sirvan sólo parcialmente al objeto de la actividad empresarial o profesional, la afectación se entenderá limitada a aquella parte de los mismos que realmente se utilice en la actividad de que se trate. En ningún caso serán susceptibles de afectación parcial elementos patrimoniales indivisibles.
Sin perjuicio de lo dispuesto en el párrafo anterior y en la letra b) del apartado 4 del artículo 5, reglamentariamente podrán determinarse las condiciones en que, no obstante su utilización para necesidades privadas de forma accesoria y notoriamente irrelevante, determinados elementos patrimoniales podrán considerarse afectos a una actividad empresarial o profesional.

Dos. La consideración de elementos patrimoniales afectos lo


On the other hand, if you do a search for "patrimonial elements" it does come up, but it's use in English is infrequent:

http://www.law.ro/misc1.html
School of Economics and Business Administration
... II. CONTENTS. Introduction; Valuation methods based on the patrimonial elements
of a firm. Valuation methods based on the financial yield of a firm. ...
www.unav.es/econom/en/international/ asignaturas/asig34.html - 18k - Cached - Similar pages



Gail
United States
Local time: 17:44
Specializes in field
Native speaker of: Native in EnglishEnglish
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