Spanish translation: Mercaderías (ó inventarios) de baja rotación
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15:41 Jul 13, 2001
English to Spanish translations [PRO] Bus/Financial
English term or phrase:slow-moving inventories
Extraordinary depreciation for slow-moving inventories of raw materials and supplies, finished products and merchandise, and also write-downs of finished products to their net realisable value are to be recognised in the period in which the impairment in value occurs. Subsequent write-ups in following periods are to be realized as income (up to the level of the original mark-down). Extraordinary depreciation owing to declining market prices as at the closing date for the quarter shall only be effected if, in the case of the products to be manufactured, a reduction in sales revenues as of the year end closing date can be reliably expected.