Instrumentos de financiamiento por cobrar

English translation: Financial instruments receivable

01:08 Jul 7, 2016

Spanish to English translations [PRO]
Bus/Financial - Business/Commerce (general) / Financial Statement notes

Spanish term or phrase: Instrumentos de financiamiento por cobrar

Es una NIF (C-20), me imagino que ya existe una traducción al nombre de esta Norma.

Ayuda!!

Muchas gracias!

lopatita

English translation:Financial instruments receivable

Explanation:
I would say

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Note added at 27 mins (2016-07-07 01:35:55 GMT)
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or simply: receivables

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Note added at 2 hrs (2016-07-07 03:13:57 GMT)
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www.investopedia.com/terms/a/accountsreceivable.asp
Traducir esta página
If a company has receivables, this means it has made a sale but has yet to collect the money from the ... Beginner Financial Analysis: Invest Like Warren Buffett.

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Note added at 2 hrs (2016-07-07 03:17:55 GMT)
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maybe just "finance receivables"

www.wikinvest.com/wiki/Financial_receivables

Finance receivables held for sale are slightly different and represent the net book value of operating lease equipment, and certain ...

Selected response from:

David Hollywood
Local time: 05:57

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Summary of answers provided

3 +2

Financial instruments receivable

David Hollywood

3 +1

Financing receivables

Seth Phillips

4 -1

The contracts of sale underlying accounts receivables

Francois Boye

Discussion entries: 1

Answers

26 mins confidence:

peer agreement (net): +2

Financial instruments receivable

David Hollywood
Local time: 05:57
Specializes in field
Native speaker of: English
PRO pts in category: 450

Grading comment

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4 hrs confidence:

peer agreement (net): +1

Financing receivables

Explanation:
I'd say. Pretty close to a proz question (see link below)

Also:

"Instrumentos de financiamiento por cobrar – cuando el objetivo es administrar un portafolio para obtener flujos de efectivo contractuales a través de la cobranza de los intereses y el principal. Los IF se valúan a su costo amortizado y se tratarán en la NIF C-20."

"NIF C-20, Instrumentos de financiamiento por cobrar
Establece las normas para el reconocimiento contable de los instrumentos de financiamiento por
cobrar. Específicamente, se tratan:
a) instrumentos de financiamiento por cobrar que se generan por:
• financiamiento de las cuentas por cobrar comerciales (cuando éstas son a largo plazo); y
• préstamos que las instituciones de crédito y otras entidades otorgan a sus clientes; y b) IF de deuda adquiridos en el mercado con objeto de obtener un rendimiento sobre su principal. "
http://www.cinif.org.mx/anuncios/articulos/2013_ago_veritas....

In this same link, you will also notice "cuentas por cobrar" mentioned:
NIF C-3, Cuentas por cobrar
Establece las normas de reconocimiento contable de las cuentas por cobrar comerciales (las originadas por ventas de bienes y servicios), así como de las otras cuentas por cobrar. Si bien ambas NIF se refieren a instrumentos financieros por cobrar, la NIF C-20 trata los IF que surgen por actividades de financiamiento de una entidad, por lo que es importante valuarlos a su costo amortizado. Por su parte, la NIF C-3 trata los IF de carácter comercial a corto plazo que surgen por la venta de bienes y servicios y no por ser la actividad de financiamiento la que principalmente da lugar al IF; los IF se valúan al valor razonable de la contraprestación a recibir, afectando los ingresos y no se requiere determinar su valor presente y su costo amortizado."

Reference: http://www.proz.com/kudoz/english_to_spanish/accounting/2123...

Seth Phillips
United States
Local time: 04:57
Specializes in field
Native speaker of:

English
PRO pts in category: 20

1 day 11 hrs confidence:

peer agreement (net): -1

The contracts of sale underlying accounts receivables

Explanation:
'Accounts receivable is a legally enforceable claim for payment held by a business against its customer/clients for goods supplied and/or services rendered in execution of the customer's order. These are generally in the form of invoices raised by a business and delivered to the customer for payment within an agreed time frame. Accounts receivable is shown in a balance sheet as an asset. It is one of a series of accounting transactions dealing with the billing of a customer for goods and services that the customer has ordered. These may be distinguished from notes receivable, which are debts created through formal legal instruments called promissory notes'

Source: Wikipedia

Financial instrument:

Contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity
Includes cash
But commodities that are ‘near cash’ like gold are not financial instruments

Source IFRS Section 11

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Note added at 1 day11 hrs (2016-07-08 12:38:34 GMT)
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https://en.wikipedia.org/wiki/Contract_of_sale

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Note added at 1 day15 hrs (2016-07-08 17:06:59 GMT)
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From the IFRS definition, it follows that a financial instrument is a contract. It is the contract that results in money to be collected (receivable) by one party or paid by another party (payable). Hence my new translation

Francois Boye
United States
Local time: 04:57
Specializes in field
Native speaker of:

French
PRO pts in category: 89

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English translation: Financial instruments receivable

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