English translation: on a comparable basis OR on a like-for-like basis
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01:07 Mar 12, 2004
Spanish to English translations [PRO] Bus/Financial - Accounting
Spanish term or phrase:en términos homogéneos
Spanish Annual Report into UK English
Last year, Company A disposed of its holding in Company B.
The report says:
"....el beneficio neto consolidado de Compañía A alcanzó en 2003 xxxx millones de euros, lo que representa un aumento del 20% con Compañía B en términos homogéneos, es decir, consolidando sus magnitudes por puesta en equivalencia, y sin considerar....tal y cual.
OK. Consolidating the accounts using the equity method you get XXX figures, but I'm puzzled how to convey "en términos homogéneos".
One possibility would be "in comparable terms", i.e. not taking into account the proceeds of the sale.
See Also: same, undiversified, unvaried
In accountancy terms
The term \'homogeneous\' means that the assets must have a common legal basis.
Accordingly, a pool of assets may consist of, for instance, mortgage-backed loans or trade receivables or credit card receivables or insurance premium receivables; but combinations of different types of assets are not permissible. Homogeneity of the assets provides for greater transparency of the transaction.
David Brown Spain Local time: 21:01 Native speaker of: English PRO pts in category: 32