disminuido

English translation: less / subtracting

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:disminuido
English translation:less / subtracting
Entered by: Antonio Tomás Lessa do Amaral

17:17 Mar 31, 2018
Spanish to English translations [PRO]
Bus/Financial - Accounting / For an insurance company
Spanish term or phrase: disminuido
This is from the accounting policies for a Mexican insurance provider.

Las variaciones entre la tasa de interés utilizada para el cálculo original (tasa técnica pactada) y la tasa de interés de mercado deben registrarse como parte de la Reserva de Riesgos en Curso (pasivo), así como los importes recuperables de reaseguro (activo). El efecto neto de esta variación **disminuido** de su correspondiente impuesto sobre la renta y participación de los trabajadores en la utilidad, diferidos; debe reconocerse en el capital contable como superávit o déficit por valuación.

Does this mean deducted from OR less its corresponding income tax?

Thanks so much!
patyjs
Mexico
Local time: 05:35
less / subtracting
Explanation:
That's how I see it
Suerte
Selected response from:

Antonio Tomás Lessa do Amaral
Grading comment
Many thanks Antonio and Phil.
4 KudoZ points were awarded for this answer



Summary of answers provided
5reduced
Richard Cadena
5decreased
John Morató (X)
3 +1less / subtracting
Antonio Tomás Lessa do Amaral
3deducted / subtracted
Daniel Liberman


  

Answers


43 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
less / subtracting


Explanation:
That's how I see it
Suerte

Antonio Tomás Lessa do Amaral
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 4
Grading comment
Many thanks Antonio and Phil.

Peer comments on this answer (and responses from the answerer)
agree  philgoddard: There's something wrong with the sentence. Either it should say "está disminuido", or the semicolon is wrong.
3 hrs
  -> Thanks, Phil
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
deducted / subtracted


Explanation:
disminuido (de) = deducted (from) / subtracted (from)

Daniel Liberman
United States
Local time: 07:35
Works in field
Native speaker of: Native in PortuguesePortuguese, Native in EnglishEnglish
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8 hrs   confidence: Answerer confidence 5/5
reduced


Explanation:
The verb "disminuir" in any of its forms usually means "to reduce" in a tax context in Mexican Spanish.

Source text
El efecto neto de esta variación **disminuido** de su correspondiente impuesto sobre la renta y participación de los trabajadores en la utilidad, diferidos; debe reconocerse en el capital contable como ...

Suggested translation
The net effect of this variation **reduced** from its corresponding deferred income tax and employee profit sharing must be recognized in stockholders' equity as ...

Hope this helps.

29 years of experience translating almost exclusively for Mexican member big four and second tier CPA firms


    Reference: http://aicpa.org
    Reference: http://imcp.org.mx
Richard Cadena
Mexico
Local time: 05:35
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 726
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14 hrs   confidence: Answerer confidence 5/5
decreased


Explanation:
Maybe it is this one.

John Morató (X)
Spain
Local time: 13:35
Native speaker of: Native in EnglishEnglish
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