Disponibilidades

08:23 Jun 10, 2013 

to know which country this comes from. In mexico it seems to mean cash and banks but in argentina, according to one reference it covers more. In the implementation to IFRS in many countries there may be inconsistency. So WHICH COUNTRY IS THIS FROM PLEASE>

21:00 Jun 9, 2013 

I think the main point here is some kind of "internal consistency". I have no problem with "cash and cash equivalents" or "liquid assets" per se, as long as they are defined correctly and used consistently throughout the text. Only the asker will really know the judgement calls that he/she has made for various terms; each one excludes another option.

20:54 Jun 9, 2013 

A table can be technical too, and this seems to be an account in some of accounting record or report. I guess that the question is not so much what the term itself is, but what equivalent is used in texts of a similar nature in the target language, such as a balance sheet. I've never seen 'available funds' as an account in financial reporting, even though it may be an acceptable translation in other contexts because it does reflect the meaning. In my experience reading and translating financial reports, this line is usually referred to as 'cash and equivalents', just 'cash', 'cash due from banks' too. They all revolve around the same idea, and I guess that the other lines and the breakdown of this line in particular would influence the choice between these terms, assuming of course this is part of a financial report. If another line is 'caja', 'cash'
would be redundant. If 'disponibilidades' comprises 'caja' y 'bancos', 'cash and equivalents' or 'cash and due from banks' would be appropriate.

19:41 Jun 9, 2013 

translation to me, as the asker says the term occurs in a simple table.

11:35 Jun 9, 2013 

6.1 Disponibilidades o Caja y Bancos
http://www.scribd.com/doc/50621087/6/Disponibilidades-o-Caja...

available funds/liquid assets
My Coopers accounting

Looking around on the Internet it seems that Cash and Equivalents, Liquid Assets, Available Funds are all acceptable terms in one country or another. I discount resources, but Maria's reference does indicate the variety of meanings this can have.

My choice would be Available Funds but I could not disagree with the other two and I don't think anybody else should either......

10:48 Jun 9, 2013 

sorry for the messy reference

10:41 Jun 9, 2013 

let's suppose that they used the termonilogy of HSBC (see reference of the Asker)
Definiciónde términos
Activos líquidos = Disponibilidades + Títulos para negociar + Títulos disponibles para la venta
<br>
Pasivos líquidos = Depósitos de disponibilidad inmediata + Préstamos bancarios y de otros organismos de exigibilidad inmediata + Préstamos bancarios y de otros
organismos de corto plazo.
<br>
Activos productivos = Disponibilidades + Inversiones en valores + Operaciones con valores y derivados + Cartera de crédito vigente.
<br>
Los datos promedio utilizados corresponden al promedio del saldo del año correspondiente
http://www.hsbc.com.mx/1/PA_esf-ca-app-content/content/inici...

AND HSBC English translation
Liquid Assets = Cash and deposits in banks + Trading securities + Available for sale securities
Liquid Liabilities = Demand deposits + Bank deposits and other on demand + Bank deposits and other short
term liabilities
http://www.hsbc.com.mx/1/PA_esf-ca-app-content/content/home_...