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por deterioro disponibles para la venta

English translation: impairment of (financial) assets available for sale

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:por deterioro disponibles para la venta
English translation:impairment of (financial) assets available for sale
Entered by: Charles Davis

08:17 Sep 27, 2018
Spanish to English translations [PRO]
Bus/Financial - Accounting / cuentas anuales
Spanish term or phrase: por deterioro disponibles para la venta
Este término aparece en una tabla incluida en el apartado "Activos y pasivos por impuesto diferido" junto con otros conceptos:

"Activos y pasivos por impuesto diferido-
El detalle de los saldos de los epígrafes “Activos por impuesto diferido” y “Pasivos por impuesto diferido” del balance consolidado al 31 de diciembre de 2017 y 2016, es el siguiente:

Por valoración de activos financieros disponibles para la venta
***Por deterioro disponibles para la venta***
Por amortización acelerada
Por límite deducibilidad de amortización
Por las subvenciones de capital recibidas (Nota 15)
Por diferencias de conversión
Por deducibilidad gastos financieros
Por créditos fiscales
Ajuste Tributos Orden ETU 130/2017
Ajuste ingresos Orden ETU 130/2017

¿Cómo se podría traducir?

¡Gracias!
soniagp
Spain
impairment of financial assets available for sale
Explanation:
After the previous entry, "Por valoración de activos financieros disponibles para la venta", this is elliptical; "de activos financieros" is understood. It means "Por deterioro de activos financieros disponibles para la venta". I would translate the whole implied phrase. I don't think you need anything for "Por".

"Impairment of financial assets available-for-sale
Available-for-sale financial assets are assessed at each balance sheet date for objective evidence of impairment."
https://www.hsbc.com/-/media/hsbc-com/investorrelationsasset... (p. 64)

https://www.proz.com/kudoz/spanish-to-english/accounting/419...
Selected response from:

Charles Davis
Spain
Local time: 10:06
Grading comment
Thanks a lot! It was really helpful!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3impairment of financial assets available for sale
Charles Davis


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
impairment of financial assets available for sale


Explanation:
After the previous entry, "Por valoración de activos financieros disponibles para la venta", this is elliptical; "de activos financieros" is understood. It means "Por deterioro de activos financieros disponibles para la venta". I would translate the whole implied phrase. I don't think you need anything for "Por".

"Impairment of financial assets available-for-sale
Available-for-sale financial assets are assessed at each balance sheet date for objective evidence of impairment."
https://www.hsbc.com/-/media/hsbc-com/investorrelationsasset... (p. 64)

https://www.proz.com/kudoz/spanish-to-english/accounting/419...

Charles Davis
Spain
Local time: 10:06
Native speaker of: English
PRO pts in category: 119
Grading comment
Thanks a lot! It was really helpful!

Peer comments on this answer (and responses from the answerer)
agree  Rebecca Jowers
1 hr
  -> Thanks, Rebecca :-)
agree  Andy Watkinson
3 hrs
  -> Thanks, Andy :-)
agree  philgoddard
3 hrs
  -> Thanks, Phil :-)
neutral  John Rynne: I don't agree that we should assume they are financial assets. They could just as easily be property, plant and equipment. I'd omit "financial".
1 day 1 hr
  -> Thanks, John. Coming after the preceding entry I think the presumption is that they are also " activos financieros disponibles" unless otherwise stated; if not, you'd expect "activos disponibles" here. But the safer option is to omit "financial", I agree.
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