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provisión

English translation: provision

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:provisión
English translation:provision
Entered by: Olaf Reibedanz
Options:
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14:32 Dec 1, 2003
Spanish to English translations [PRO]
Law/Patents / Income Tax Regulations
Spanish term or phrase: provisión
Para efectuar la **provisión** para cuentas de cobranza dudosa a que se refiere el inciso i) del artículo 37º de la Ley, se requiere que:

1. Se demuestre la existencia de dificultades financieras del deudor que hagan previsible el riesgo de incobrabilidad, mediante análisis periódicos de los créditos concedidos o por otros medios, o se demuestre la morosidad del deudor mediante la documentación que evidencie las gestiones de cobro luego del vencimiento de la deuda, o el protesto de documentos, o el inicio de procedimientos judiciales de cobranza, o que hayan transcurrido más de doce meses desde la fecha de vencimiento de la obligación sin que ésta haya sido satisfecha; y

2. La **provisión** al cierre de cada ejercicio figure en el Libro de Inventarios y Balances en forma discriminada.

3. La **provisión**, en cuanto se refiere al monto, se considerará equitativa si guarda relación con la parte o el total si fuere el caso, que con arreglo al numeral 1) de este inciso se estime de cobranza dudosa.

“La deducción de las **provisiones** por deudas de cobranza dudosa a que se refiere el inciso i) del Artículo 37o de la Ley sólo podrá ser efectuada por contribuyentes distintos a las Empresas del Sistema Financiero."

Can anybody tell me how I translate “provisión” in this context? Many thanks!
Olaf Reibedanz
Colombia
Local time: 20:15
provision
Explanation:
[PDF] Brother Posts Provision for Doubtful Accounts Held by a ...
File Format: PDF/Adobe Acrobat
Page 1. March 30, 2001 Brother Posts Provision for Doubtful Accounts Held by a Consolidated
Subsidiary Held by a Consolidated Subsidiary Held by a Consolidated ...
www.brother.com/brother_En/investor_e/ financial/pdf/0103bimh.pdf - Similar pages

BROTHER INDUSTRIES,LTD.
March 30, 2001. Brother Posts Provision for Doubtful Accounts Held
by a Consolidated Subsidiary. Brother Industries, Ltd. ("Brother ...
www.brother.com/brother_En/e-topics/bimh/ - 7k - Cached - Similar pages
[ More results from www.brother.com ]

Acute Care Services
... s acute care facilities, operating expenses (salaries, wages and benefits, other
operating expenses, supplies and provision for doubtful accounts) as a ...
www.uhsinc.com/annualreport/2000/financial04.htm - 10k - Cached - Similar pages

Corporate
... General and administrative expenses, 54,294. 41,060. Provision for doubtful
accounts and decline in value of repossessed assets. 3,796. 4,388. ...
www.astra.co.id/investor_information/financial_statement/ inv_in_statement_2000_1.htm - 75k - Cached - Similar pages

[PDF] CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY CONSOLIDATED BALANCE ...
File Format: PDF/Adobe Acrobat
... ASSETS Cash and cash equivalents 3,552,385 3,215,172 Short-term investments 544,689
213,490 Trade receivables (net of provision for doubtful accounts of Rp ...
www.astra.co.id/investor_information/financial_statement/ files_download/fullyear2001.pdf - Similar pages
[ More results from www.astra.co.id ]

fool.com: My Turn? (Bore Port) September 29, 1999
... In a nutshell, Greenberg's source says Estee Lauder went light on its provision
for doubtful accounts in fiscal 1999 to make its earnings estimate. ...
www.fool.com/boringport/1999/boringport990929.htm - 43k - Cached - Similar pages

[PDF] Financial Results for the 1st Quarter FY2003 (US GAAP Basis)
File Format: PDF/Adobe Acrobat
... restructuring cost) + Dividend income ± Equity in earnings (excluding restructuring
cost) June 30, 2003 4) Provision for Doubtful Accounts… 2.6 billion yen ...
www.marubeni.com/news/nl/nl030807b.pdf - Similar pages

[PDF] Financial Results for the 1st Half and Prospects for FY2003 (US ...
File Format: PDF/Adobe Acrobat
... income taxes and equity in earnings (losses) Operating Results Selling, general and
administrative expenses Provision for doubtful accounts Operating profit 53 ...
www.marubeni.com/news/nl/nl031107b.pdf - Similar pages
[ More results from www.marubeni.com ]

[PDF] ACCT 2910
File Format: PDF/Adobe Acrobat - View as HTML
... doubtful accounts of $15,000. Which of the following records the proper
provision for doubtful accounts? a. increase Uncollectible ...
www.business.auburn.edu/~rclark/ACCT2910S03/ 2910%20Practice%20Exam%202.pdf - Similar pages

HCA: Doubtful accounts rise in 2Q - 2003-07-15 - Orlando Business ...
... That includes the $106 million pretax adjustment to the provision for doubtful accounts
and the previously announced $130 million pretax charge for impairment ...
orlando.bizjournals.com/orlando/ stories/2003/07/14/daily25.html - 38k - Cached - Similar pages
Selected response from:

Marian Greenfield
Local time: 20:15
Grading comment
Thank you!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +7provision
Marian Greenfield
5allowance
Henry Hinds
5reserve
mónica alfonso
4condiciones o cláusulas
Juan Alamo Rosales


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
condiciones o cláusulas


Explanation:
En francés también de utiliza mucho en contratos. Es terminología corriente.
Suerte.

Juan Alamo Rosales
Switzerland
Local time: 02:15
Native speaker of: Native in SpanishSpanish, Native in FrenchFrench
PRO pts in pair: 28
Login to enter a peer comment (or grade)

7 mins   confidence: Answerer confidence 5/5 peer agreement (net): +7
provisión
provision


Explanation:
[PDF] Brother Posts Provision for Doubtful Accounts Held by a ...
File Format: PDF/Adobe Acrobat
Page 1. March 30, 2001 Brother Posts Provision for Doubtful Accounts Held by a Consolidated
Subsidiary Held by a Consolidated Subsidiary Held by a Consolidated ...
www.brother.com/brother_En/investor_e/ financial/pdf/0103bimh.pdf - Similar pages

BROTHER INDUSTRIES,LTD.
March 30, 2001. Brother Posts Provision for Doubtful Accounts Held
by a Consolidated Subsidiary. Brother Industries, Ltd. ("Brother ...
www.brother.com/brother_En/e-topics/bimh/ - 7k - Cached - Similar pages
[ More results from www.brother.com ]

Acute Care Services
... s acute care facilities, operating expenses (salaries, wages and benefits, other
operating expenses, supplies and provision for doubtful accounts) as a ...
www.uhsinc.com/annualreport/2000/financial04.htm - 10k - Cached - Similar pages

Corporate
... General and administrative expenses, 54,294. 41,060. Provision for doubtful
accounts and decline in value of repossessed assets. 3,796. 4,388. ...
www.astra.co.id/investor_information/financial_statement/ inv_in_statement_2000_1.htm - 75k - Cached - Similar pages

[PDF] CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY CONSOLIDATED BALANCE ...
File Format: PDF/Adobe Acrobat
... ASSETS Cash and cash equivalents 3,552,385 3,215,172 Short-term investments 544,689
213,490 Trade receivables (net of provision for doubtful accounts of Rp ...
www.astra.co.id/investor_information/financial_statement/ files_download/fullyear2001.pdf - Similar pages
[ More results from www.astra.co.id ]

fool.com: My Turn? (Bore Port) September 29, 1999
... In a nutshell, Greenberg's source says Estee Lauder went light on its provision
for doubtful accounts in fiscal 1999 to make its earnings estimate. ...
www.fool.com/boringport/1999/boringport990929.htm - 43k - Cached - Similar pages

[PDF] Financial Results for the 1st Quarter FY2003 (US GAAP Basis)
File Format: PDF/Adobe Acrobat
... restructuring cost) + Dividend income ± Equity in earnings (excluding restructuring
cost) June 30, 2003 4) Provision for Doubtful Accounts… 2.6 billion yen ...
www.marubeni.com/news/nl/nl030807b.pdf - Similar pages

[PDF] Financial Results for the 1st Half and Prospects for FY2003 (US ...
File Format: PDF/Adobe Acrobat
... income taxes and equity in earnings (losses) Operating Results Selling, general and
administrative expenses Provision for doubtful accounts Operating profit 53 ...
www.marubeni.com/news/nl/nl031107b.pdf - Similar pages
[ More results from www.marubeni.com ]

[PDF] ACCT 2910
File Format: PDF/Adobe Acrobat - View as HTML
... doubtful accounts of $15,000. Which of the following records the proper
provision for doubtful accounts? a. increase Uncollectible ...
www.business.auburn.edu/~rclark/ACCT2910S03/ 2910%20Practice%20Exam%202.pdf - Similar pages

HCA: Doubtful accounts rise in 2Q - 2003-07-15 - Orlando Business ...
... That includes the $106 million pretax adjustment to the provision for doubtful accounts
and the previously announced $130 million pretax charge for impairment ...
orlando.bizjournals.com/orlando/ stories/2003/07/14/daily25.html - 38k - Cached - Similar pages



    20 years in the business - most of it managing translation service for an investment bank
Marian Greenfield
Local time: 20:15
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 14613
Grading comment
Thank you!

Peer comments on this answer (and responses from the answerer)
agree  Patricia Fierro, M. Sc.
0 min

agree  Stefan Wollinger: i'd go for this translation as well
3 mins

agree  Alicia Jordá
8 mins

agree  Margaret Lomas
44 mins

agree  Schoffield
1 hr

agree  posada: reserve, supplies
6 hrs

agree  NoraBellettieri
10 hrs
Login to enter a peer comment (or grade)

8 mins   confidence: Answerer confidence 5/5
provisión
reserve


Explanation:
Suerte, Olaf.

--------------------------------------------------
Note added at 10 mins (2003-12-01 14:42:48 GMT)
--------------------------------------------------

25,000. CAPITAL RESERVE - (BUR PURCHASE). MANDATORY RESERVE FOR DEBT.
RESERVE FOR TAX REDUCTION. RESERVE FOR UNEMPLOYMENT INSURANCE. ...
www.emsc.nysed.gov/mgtserv/fundbalance_management.htm

--------------------------------------------------
Note added at 11 mins (2003-12-01 14:43:38 GMT)
--------------------------------------------------

Policy and Procedure. Reserve for Doubtful Receivables. ... Effective July 1, 2001, the Reserve for Doubtful Student Receivables will be held at the tub level. ...
vpf-web.harvard.edu/documents/reservefordoubtful.html

--------------------------------------------------
Note added at 12 mins (2003-12-01 14:45:11 GMT)
--------------------------------------------------

Reserve for Possible Loan Losses <SMBC Non-consolidated> (Millions of yen) Mar. 31, 2003 Mar. ...
www.smfg.co.jp/english/financial/statement/ h1503fgfi_pdf/h1503_e3_12.pdf

mónica alfonso
Local time: 22:15
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 657
Login to enter a peer comment (or grade)

31 mins   confidence: Answerer confidence 5/5
allowance


Explanation:
allowance for bad debts


    Exp.
Henry Hinds
United States
Local time: 18:15
Native speaker of: Native in EnglishEnglish, Native in SpanishSpanish
PRO pts in pair: 26512
Login to enter a peer comment (or grade)




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