Write-backs

Arabic translation: شطب الإحتياطيات

13:08 Jul 8, 2019
English to Arabic translations [Non-PRO]
Bus/Financial - Finance (general)
English term or phrase: Write-backs
4.3.2.4. Adjustments to guarantees and commitments to disburse funds
The guarantees, if they refer to non-performing positions, must also undergo analytical measurement.
The process is based on an assessment assigned by the position manager, to be carried out at the analytical measurement stage, with the same operating procedures as those described to in paragraph 4.3.1, on the basis of the counterparty's income and financial position and of the specific features (obligations, exceptions, clauses, etc.) of the guarantee contracts.
4.3.2.5. Write-backs
Reversals of impairment losses can only be made if supported by reliable and precise evidence making objectively certain the recovery of an amount higher than the net credit recognised in the financial statements.
aya omar
Egypt
Local time: 11:34
Arabic translation:شطب الإحتياطيات
Explanation:
شطب الإحتياطيات

--------------------------------------------------
Note added at 14 mins (2019-07-08 13:23:03 GMT)
--------------------------------------------------

https://www.almaany.com/ar/dict/ar-en/write-back-accounting/
Selected response from:

HATEM EL HADARY
Local time: 11:34
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
5إعادة تقييم مالي/ إعادة تعديل مالي
Ebrahim Mohammed
3شطب الإحتياطيات
HATEM EL HADARY


  

Answers


12 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
write-backs
شطب الإحتياطيات


Explanation:
شطب الإحتياطيات

--------------------------------------------------
Note added at 14 mins (2019-07-08 13:23:03 GMT)
--------------------------------------------------

https://www.almaany.com/ar/dict/ar-en/write-back-accounting/

HATEM EL HADARY
Local time: 11:34
Works in field
Native speaker of: Native in ArabicArabic, Native in EnglishEnglish
PRO pts in category: 408
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5
write-backs
إعادة تقييم مالي/ إعادة تعديل مالي


Explanation:
إعادة تقييم مالي/ إعادة تعديل مالي

أي "شطب" التخفيض المسبق لقيمة للأصول ،بسبب زيادة في قيمتها . أي تعديل مالي



write down : سجل انخفاض في قيمة أحد الإصول

write down: إبطال الانخفاض في القيمة بسبب الزيادة في القيمة


زيادة في قيمة المنشأة العاملة
when the going-concern value increases.....
https://books.google.es/books?id=0Hl0EXJZRUkC&pg=PA589&lpg=P...


An increase in the value of an asset after a previously made write down, which is a record of a decrease in value. A write-back may have capital gains tax implications, as higher value generally translates to higher taxes.

http://financial-dictionary.thefreedictionary.com/Write-Back
..........................................................................................................
it is also explained in the your source text:
"Write-backs
Reversals of impairment losses.....recovery of an amount higher than the net credit recognised in the recovery of an amount higher than the net credit recognised in the financial statements"" الغاء الخسائر الناجمة عن انخفاض القيمة و استعادة مبلغ ......



Ebrahim Mohammed
Germany
Local time: 11:34
Works in field
Native speaker of: Native in ArabicArabic
PRO pts in category: 74
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.


See also:
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search