Spanish translation: subyacente

04:02 Mar 17, 2006
English to Spanish translations [PRO]
Bus/Financial - Accounting / Políticas de contabilidad
English term or phrase: UNDERLYING
Este término ya me apareció en varios contextos...

If the impairment charge has not been reflected on the Investment's underlying books, the push down method discussed in Scenario 2 should be used to ensure that the future effects of the impairment charge are eliminated.

In a new investment decision, if the carrying amount of an investor's investment differed from the investor's share of the underlying equity in the net assets of the investee, the difference should affect the determination of the amount of the investor's share of earnings or losses of an investee as if the investee were a consolidated subsidiary.
Paula Amatore
Local time: 18:46
Spanish translation:subyacente

Selected response from:

Soledad Caño
United States
Local time: 17:46
Grading comment
4 KudoZ points were awarded for this answer

Summary of answers provided
5implícito / fundamental
Cristina Heraud-van Tol
4 +1subyacente
Soledad Caño



36 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1


Soledad Caño
United States
Local time: 17:46
Native speaker of: Native in SpanishSpanish
PRO pts in category: 12

Peer comments on this answer (and responses from the answerer)
agree  Marsha Wilkie
10 hrs
  -> Gracias Marsha
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1 hr   confidence: Answerer confidence 5/5
implícito / fundamental


Note added at 1 hr (2006-03-17 05:12:51 GMT)

Simon & Schuster's Eng-Spa Dictionary

Cristina Heraud-van Tol
Local time: 16:46
Native speaker of: Native in SpanishSpanish
PRO pts in category: 60
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