activo(s) irregular(es)

English translation: irregular assets

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:activo(s) irregular(es)
English translation:irregular assets
Entered by: Margarita Ezquerra (Smart Translators, S.L.)
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09:21 Apr 16, 2018
Spanish to English translations [PRO]
Bus/Financial - Finance (general) / financial reports and statements
Spanish term or phrase: activo(s) irregular(es)
GCC estima que, de haberse aplicado la nueva normativa contable IFRS9 a 31 de diciembre, la tasa de cobertura de la morosidad se elevaría al 46,24% y la del activo irregular al 46,91%, con un impacto estimado en CET1 de 10 pb en términos de phased-in

I thought initially this might be the NPL cover ratio but they seem to be distinguishing between this at the cobertura del activo irregular.
Any ideas?
Thanks
Anna Moorby DipTrans
Local time: 09:24
irregular assets
Explanation:
Analytical Corporate Finance
https://books.google.es/books?isbn=3319395491 - Traducir esta página
Angelo Corelli - 2016 - ‎Business & Economics
Income tax expense is the sum of the amount of tax payable (or receivable) to (from) tax authorities in the current reporting period and deferred tax liabilities (or assets). Incomes from irregular assets come from discontinued operations, which are the most common type of irregular items. It refers to a segment of a company's ...
MODEL 720: OBLIGATION TO DECLARE ASSETS LOCATED ...
https://www.goygentile.com/.../model-720-obligation-to-decla...

Traducir esta página
27 feb. 2018 - Within the framework of the “anti-fraud” plan launched in 2013, the Spanish government imposed the obligation for Spanish tax residents to declare all their foreign assets through model 720. This reporting obligation was mainly directed to discover assets of Spanish citizens with irregular assets located ...
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Margarita Ezquerra (Smart Translators, S.L.)
Spain
Local time: 09:24
Grading comment
Thanks!
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +4irregular assets
Margarita Ezquerra (Smart Translators, S.L.)


  

Answers


37 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +4
irregular assets


Explanation:
Analytical Corporate Finance
https://books.google.es/books?isbn=3319395491 - Traducir esta página
Angelo Corelli - 2016 - ‎Business & Economics
Income tax expense is the sum of the amount of tax payable (or receivable) to (from) tax authorities in the current reporting period and deferred tax liabilities (or assets). Incomes from irregular assets come from discontinued operations, which are the most common type of irregular items. It refers to a segment of a company's ...
MODEL 720: OBLIGATION TO DECLARE ASSETS LOCATED ...
https://www.goygentile.com/.../model-720-obligation-to-decla...

Traducir esta página
27 feb. 2018 - Within the framework of the “anti-fraud” plan launched in 2013, the Spanish government imposed the obligation for Spanish tax residents to declare all their foreign assets through model 720. This reporting obligation was mainly directed to discover assets of Spanish citizens with irregular assets located ...

Margarita Ezquerra (Smart Translators, S.L.)
Spain
Local time: 09:24
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 998
Grading comment
Thanks!

Peer comments on this answer (and responses from the answerer)
agree  patinba
1 hr
  -> Gracias mil. Saludos.

agree  Patricia Fierro, M. Sc.
3 hrs

agree  AllegroTrans
8 hrs

agree  David Hollywood
15 hrs
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