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contabilizado con abono a la cuenta patrimonial


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21:57 Oct 27, 2006
This question was closed without grading. Reason: Answer found elsewhere

Spanish to English translations [PRO]
Bus/Financial - Business/Commerce (general)
Spanish term or phrase: contabilizado con abono a la cuenta patrimonial
Para la adopción de este cambio contable en el tratamiento de inversiones en subsidiarias, la Compañía transfirió la reserva para fluctuación de valores de S/.169,206,000 al saldo de otras reservas (Nota 17 e) y calculó el valor de participación patrimonial de estas inversiones al 31 de diciembre del 2003, lo que generó un incremento en el valor de las inversiones en subsidiarias registrado en libros de S/.80,700,000, el que fue *contabilizado con abono a la cuenta patrimonial* Otras reservas.

Summary of answers provided
4(accounting) entry crediting assets
3 +1entry crediting the equity account
Kim Metzger



1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
entry crediting the equity account

According to Marybro:

con abono a la cuenta patrimonial de "superavit por valorizaciones"...crediting the equity account "unrealized gain on securities"


Note added at 1 hr (2006-10-27 23:42:29 GMT)

cuenta-patrimonial - capital account, equity account


Kim Metzger
Local time: 19:45
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  marybro: (recordedon the books/reflected fin.stmt by) crediting the equity section/account "Other Reserves". Based on given context, it sounds like a discussion of balance sheet treatment of a change in accounting methodology for investment in subsidiaries.
23 hrs
  -> Very nice analysis.
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49 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
(accounting) entry crediting assets

my take

Note added at 1 hr (2006-10-27 23:55:13 GMT)

assets and equity definitions per www.hyperdictionary.com:
- anything of material value or usefulness
- difference between market value of a property and claims held against it.
Therefore, in the end effect, propery value less claims = assets!

Local time: 02:45
Specializes in field
Native speaker of: German
PRO pts in category: 84
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