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dotación por deterioro

English translation: allowance for impairment

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:dotación por deterioro
English translation:allowance for impairment
Entered by: soniagp

18:31 Sep 9, 2016
Spanish to English translations [PRO]
Bus/Financial - Business/Commerce (general) / infome anual / auditoría
Spanish term or phrase: dotación por deterioro
Deterioros-
El Grupo ha procedido a deteriorar parte de las instalaciones técnicas y maquinarias de una de sus sociedades dependientes como consecuencia de la pérdida de valor constatada mediante el correspondiente test de deterioro. Durante el ejercicio 2015 no se registrado dotación por deterioro, mientras que en el ejercicio 2014 se realizó dotación, con cargo a resultados consolidados, por importe de 7.087 euros que se encuentra registrada en la partida “Deterioro y resultado por enajenaciones del inmovilizado-Deterioros y pérdidas” de las cuentas de pérdidas y ganancias consolidadas adjuntas.

¿cómo se podría traducir esta expresión? provision/charge on impairment??

Gracias por la ayuda
soniagp
Spain
allowance for impairment
Explanation:
(one of the standard renderings)

--------------------------------------------------
Note added at 12 mins (2016-09-09 18:44:37 GMT)
--------------------------------------------------

(also: provision for impairment)
Selected response from:

Rebecca Jowers
Spain
Local time: 11:42
Grading comment
Thank you very much for your help!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +4allowance for impairment
Rebecca Jowers
3 -1(UK) dilapidation(s) provision
Adrian MM. (X)


  

Answers


7 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
allowance for impairment


Explanation:
(one of the standard renderings)

--------------------------------------------------
Note added at 12 mins (2016-09-09 18:44:37 GMT)
--------------------------------------------------

(also: provision for impairment)

Rebecca Jowers
Spain
Local time: 11:42
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 306
Grading comment
Thank you very much for your help!

Peer comments on this answer (and responses from the answerer)
agree  Mario Solis Burgos
4 mins
  -> Gracias, MarioMadrid
agree  Richard Cadena: allowance or provision
7 mins
  -> Thanks, Richard
agree  Paul García
1 hr
  -> Gracias, Paul
agree  patinba
20 hrs
  -> Gracias, patinba
neutral  Adrian MM. (X): allowance for impairment is US GAAP only. Proivision is used on the British Isles - which some commentators can't seem to fathom. We don't know the asker's target-readership: http://www.readyratios.com/usgaap/TransfersAndServicing/2573...
22 hrs
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26 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
dotación por deterioro(s)
(UK) dilapidation(s) provision


Explanation:
Impairment doesn't pluralise too well > Deterioros y pérdidas: dilapidations (e.g. of office equipment in a lease) and losses


    Reference: http://www.proz.com/kudoz/spanish_to_english/accounting/2625...
    Reference: http://www.accountingweb.co.uk/any-answers/how-to-calculate-...
Adrian MM. (X)
Local time: 11:42
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 40

Peer comments on this answer (and responses from the answerer)
neutral  AllegroTrans: mmm.........but this is not L&T law// nor does the context indicate this scenario
2 hrs
  -> My second ref. quite clearly is about an office lease with a provision for equipment & machinery. The context does not rule out this scenario.//El Grupo ha procedido a deteriorar parte de las instalaciones .... neither impair, nor dilapidate works there.
disagree  Richard Cadena: Impairment is a noncountable noun. Noncountable nouns are never plural. Impairment is the standard term in International Financial Reporting Standards (IFRS) & International Accounting Standards (IAS). Dilapidation is not a financial term. Google IAS 36
5 hrs
  -> Well, you've learned the British concept of dilapidation(s) now.//I wouldn't have expected you to think Transatlantically: http://www.icaew.com/en/library/subject-gateways/accounting-...
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