signo contrario

English translation: = the opposite of

10:38 Jun 16, 2018
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / ACUERDO DE LIQUIDACIÓN
Spanish term or phrase: signo contrario
En este caso, el incumplimiento de las obligaciones tributarias por el sujeto pasivo fue consecuencia de haber efectuado en sus declaraciones en el Modelo 200 de los ejercicios 2012 a 2015 con una base imponible igual a cero, como consecuencia de los ajustes del mismo importe y ***signo contrario*** al de su resultado contable, considerando todas su renta exenta, aún cuando no cumplía los requisitos formales y sustantivos legalmente establecidos parte poder aplicar el régimen de entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo.


I'm unsure what "signo contrario" means in this context?

Suggestions much appreciated colleagues!
Cahalsi
Ireland
Local time: 15:21
English translation:= the opposite of
Explanation:
That's the meaning/idea. Negative versus positive.
How you shoehorn/crowbar it into the sentence is another story.

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Note added at 7 hrs (2018-06-16 18:35:58 GMT)
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NB: Now I've had a closer look, I think the Spanish sentence has at least 2 errors in it. I think "parte" should be "para", and the "en" may not not needed in "en sus declaraciones".

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Note added at 7 hrs (2018-06-16 18:36:53 GMT)
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Here's a stab at it:
"In this case, the breach of tax obligations by the taxpayer was a consequence of having submitted their returns in the Model 200 form for the years 2012 to 2015 with a tax base equal to zero, as a result of the adjustments to the same amount and in the opposite sign to that of their accounting result.
For this reason, all of their exempt income was considered, even if they did not comply with the legally set formal and substantive requirements necessary to apply the regime of non-profit entities and tax incentives for patronage."
Selected response from:

neilmac
Spain
Local time: 16:21
Grading comment
Thank you for your efforts!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1= the opposite of
neilmac
Summary of reference entries provided
With (the) opposite sign: already answered correctly in previous question
Charles Davis

  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
= the opposite of


Explanation:
That's the meaning/idea. Negative versus positive.
How you shoehorn/crowbar it into the sentence is another story.

--------------------------------------------------
Note added at 7 hrs (2018-06-16 18:35:58 GMT)
--------------------------------------------------

NB: Now I've had a closer look, I think the Spanish sentence has at least 2 errors in it. I think "parte" should be "para", and the "en" may not not needed in "en sus declaraciones".

--------------------------------------------------
Note added at 7 hrs (2018-06-16 18:36:53 GMT)
--------------------------------------------------

Here's a stab at it:
"In this case, the breach of tax obligations by the taxpayer was a consequence of having submitted their returns in the Model 200 form for the years 2012 to 2015 with a tax base equal to zero, as a result of the adjustments to the same amount and in the opposite sign to that of their accounting result.
For this reason, all of their exempt income was considered, even if they did not comply with the legally set formal and substantive requirements necessary to apply the regime of non-profit entities and tax incentives for patronage."


    https://www.linguee.es/espanol-ingles/traduccion/signo+contrario.html
neilmac
Spain
Local time: 16:21
Native speaker of: Native in EnglishEnglish
PRO pts in category: 50
Grading comment
Thank you for your efforts!

Peer comments on this answer (and responses from the answerer)
agree  peter jackson: Yes, I hate translating this or similar expressions "signo opuesto" etc.
19 mins
  -> Especially in such long sentences. I tend to get get lost halfway... :)
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Reference comments


7 hrs peer agreement (net): +1
Reference: With (the) opposite sign: already answered correctly in previous question

Reference information:
Previous question:
https://www.proz.com/kudoz/spanish_to_english/finance_genera...

In other words, negative for positive or vice versa. If the amount to be adjusted for is €10.00, the adjustment is €–10.00. "Opposite sign" is standard. People say "the same amount but opposite sign" or "with opposite sign" or "with the opposite sign" or "and opposite sign": take your pick.

"One entry is a simple reversal of the previous entry, using the same occurred date and the same amount with opposite sign."
https://martinfowler.com/eaaDev/ReversalAdjustment.html

"The bookkeeping of the tax accrual in the balance sheet is the same amount, but opposite sign"
http://www.ifrsbox.com/ias-12-deferred-tax/

In other words, "signo" means + or –

"En matemáticas, la palabra signo se refiere a la propiedad de ser positivo o negativo."
https://es.wikipedia.org/wiki/Signo_(matemáticas)

"sign
5 Mathematics
The positiveness or negativeness of a quantity."
https://en.oxforddictionaries.com/definition/us/sign

Charles Davis
Spain
Native speaker of: Native in EnglishEnglish
PRO pts in category: 112

Peer comments on this reference comment (and responses from the reference poster)
agree  neilmac: Getting it nicely into that loooong translated sentence is the toughest part... am too busy today to have a go :)
7 mins
  -> Thanks, Neil :-) The sentence is very long, but this bit seems straightforward to me and I don't see any special difficulty in fitting it in. (I made my answer a reference because, as Phil pointed out, there's a correct glossary entry on this exact term.)
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