Sep 26, 2018 15:02
5 yrs ago
7 viewers *
Spanish term

baja definitiva de una participación

Spanish to English Bus/Financial Accounting cuentas anuales
"Los instrumentos de patrimonio que se encuentran registrados en esta cuenta del balance al 31 de diciembre de 2015 y 2014 corresponden básicamente a las participaciones en XXX S.A., y en YYY, S.A., ambas inferiores al 20% de su capital social. En el ejercicio 2015 se efectuó una aportación para compensar pérdidas por importe de 1.315 euros en XXX, S.A. Con fecha 22 de noviembre de 2015 se ha producido la extinción de YYY, S.A., por lo que el Grupo ha procedido a dar de baja esta participación que se encontraba totalmente deteriorada, sin que se haya originado ningún resultado adicional como consecuencia de la ***baja definitiva de esta participación***."

¿Cuál sería el término más correcto? definitive termination, cancellation, withdrawal, deregistration?

¡Gracias!

Proposed translations

+1
29 mins
Selected

derecognition of this holding

"derecognition" is the cool IFRS word for "write-off"
Peer comment(s):

agree Richard Cadena : If the financial statements were performed under IFRS, this is correct.
59 mins
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4 KudoZ points awarded for this answer. Comment: "Thanks a lot for your help!"
+2
6 mins

definitive write-off of an investment

About 246 results (0.32 seconds)
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Web results
[PDF]Annual report for 2015 - Trimo
https://trimo-group.com/.../5.../Trimo_Annual_Report_ENG_201...
Dec 17, 2014 - Apart from investment, we carried out regular annual maintenance work ...... The definitive write-off is related to the disposal of the investment in ...
Banks 'stalling' over mortgage debt shortfalls - Even Keel
www.evenkeelfinancial.co.uk/index.../banks-‘stalling’-over-mortgage-debt-shortfalls
May 12, 2016 - ... in no way encouraging banks to pursue customers – definitive write-off ... the case of investment properties, by the appointment of receivers.
Peer comment(s):

agree philgoddard : John's answer is fine too, but you were first. And of course you shouldn't reproduce the repetition of "baja de participación".
23 hrs
agree Francois Boye
3 days 11 hrs
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