Glossary entry (derived from question below)
Spanish term or phrase:
Esta cuestión no modifica la conclusión expresada en
English translation:
Although this fact does not alter the finding expressed in paragraph 4, it should be....
Spanish term
Esta cuestión no modifica la conclusión expresada en
Nota 2.1. "Normas contables aplicadas", en las que la Entidad indica que se encuentra en proceso de cuantificación del efecto que sobre los estados financieros tendría la aplicación de la sección 5.5 "Deterioro de Valor" de Ia NIIF 9 "lnstrumentos Financieros", que en forma transitoria fue excluida por el BCRA del marco contable aplicable a las entidades financieras. Esta cuestion no modifica la conclusion expresada en el parrafo 4, pero debe ser tenida en cuenta por aquellos usuarios que utilicen las NIIF para Ia interpretacion de los estados financieros adjuntos.
Esta es mi traducción:
Note 2.1. “Applied Accounting Policies”, the Entity states that is in the process of quantification of the effect on the financial statements that shall have the application of section 5.5 “Impairment” of NIIF No 9 “Financial Instruments”, which are temporarily excluded by BCRA from the accounting framework applicable to financial institutions. This does not change the conclusion expressed in paragraph 4, however it should be taken into account by users who use NIIF to interpret the attached financial statements.
Gracias
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Taña Dalglish
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Feb 5, 2019 14:22: claudia bagnardi Created KOG entry
Non-PRO (1): Yvonne Gallagher
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Proposed translations
30 years translating law and finance
Native in: Spanish 
Works in: English to Spanish, Spanish, Spanish to English, and 1 more.
Although this fact does not alter the finding expressed in paragraph 4, it should be....
Claudia
Jamaica
Translating the Ideas Behind the Words
Native in: English (Variant: British)
Works in: Spanish to English, English to Spanish, French to English, and 2 more.
Note 2.1.: “Applied Accounting Standards”, in which the ... This fact does not alter the finding ...
Note 2.1.: “Applied Accounting Standards”, in which the Entity indicates that it is in the process of quantifying the effect that the application of Section 5.5. “Impairment of Value” of International Financial Reporting Standard (IFRS) 9 entitled “Financial Instruments” would have on the financial statements, (and one) which was temporarily excluded by the BCRA from the accounting framework applicable to financial entities (institutions). This fact does not alter the finding (conclusion) expressed in paragraph 4, but should be taken into account by users who use IFRS to interpret the accompanying (attached) financial statements.
Reference comments
Jamaica
Translating the Ideas Behind the Words
Native in: English (Variant: British)
Works in: Spanish to English, English to Spanish, French to English, and 2 more.
Refs.
Note 2.1.: “Applied Accounting Standards”, in which the Entity indicates that it is in the process of quantifying the effect that the application of Section 5.5. “Impairment of Value” of International Financial Reporting Standard (IFRS) 9 entitled “Financial Instruments” would have on the financial statements, (and one) which was temporarily excluded by the BCRA from the accounting framework applicable to financial entities (institutions). This fact does not alter the finding (conclusion) expressed in paragraph 4, but should be taken into account by users who use IFRS to interpret the accompanying (attached) financial statements.
Comments:
1) They are “Standards” not “Policies.
2) You only have “Impairment”, but it is “Impairment of Value” (Deterioro de Valor), I believe.
IFRS and US GAAP: similarities and differences - PwC France
https://www.pwc.fr/fr/assets/.../pwc-ifrs-us-gaap-similariti...
7.16.1.5 IFRS 9, Financial Instruments—Classification ... Hedging Activities and IASB IFRS 9 Financial. Instruments, Hedge ...... impairment of value) of the.
3) NIIF in English is “IFRS”.
http://www.masb.org.my/pdf.php?pdf=Expected Credit Loss Mode...
Discussion