This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings
  1. KudoZ™ Top
  2. Spanish to English
  3. Accounting

menor valor de la inversión

English translation: decline/decrease in the value of the investment

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:menor valor de la inversión
English translation:decline/decrease in the value of the investment
Entered by: Sonia Maria

16:07 Aug 11, 2020
Spanish to English translations [PRO]
Accounting / FINANCIAL STATEMENT
Spanish term or phrase: menor valor de la inversión
Could "menor valor de la inversión" be translated as "goodwill" in this paragraph?

Asimismo, con fecha 15 de septiembre de 2017, la Junta General de Accionistas de XXX Ltda. aprobó una ampliación de capital dineraria por importe de 85.000.000 euros, la cual ha sido totalmente suscrita por YYY. Durante el ejercicio 2017 YYY ha desembolsado la totalidad del capital pendiente de integralizar a 31 de diciembre de 2017 así como una parte de la ampliación de capital aprobada para 2017 hasta un total de 98.745.132 euros. Al 31 de diciembre de 2017 queda pendiente de desembolso un total de 28.692.867 euros, que se registran como ***menor valor de la inversión*** al tener la consideración de desembolso no exigible. Estas operaciones no han supuesto ningún impacto en los estados financieros consolidados del Grupo.

Gracias!
Sonia Maria
Spain
decline/decrease in the value of the investment
Explanation:
Hola, tu pregunta para goodwill, depende de la inversión, si es adquisición de empresas vale goodwill por investment, sino es investment.

Referencias:
Investments classified as long term investments should be carried in the financial statements at cost. However, provision for diminution shall be made to recognise a decline, other than temporary, in the value of the investments, such reduction being determined and made for each investment individually.

Selected response from:

Graciela Silvia Parma
Grading comment
Thanks a lot for your help and explanations!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3decline/decrease in the value of the investment
Graciela Silvia Parma
4capital loss
Adrian MM.
3negative goodwill
Antonella Perazzoni


  

Answers


10 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
decline/decrease in the value of the investment


Explanation:
Hola, tu pregunta para goodwill, depende de la inversión, si es adquisición de empresas vale goodwill por investment, sino es investment.

Referencias:
Investments classified as long term investments should be carried in the financial statements at cost. However, provision for diminution shall be made to recognise a decline, other than temporary, in the value of the investments, such reduction being determined and made for each investment individually.



Graciela Silvia Parma
Native speaker of: Native in SpanishSpanish
PRO pts in category: 16
Grading comment
Thanks a lot for your help and explanations!

Peer comments on this answer (and responses from the answerer)
agree  philgoddard: I would just say "loss". It's the opposite of "gain".
25 mins
neutral  TechLawDC: I think the transaction is merely an elective disbursement from the capital account, not a recognition of a loss. This language is quite routine.
9 hrs
agree  John Rynne: I agree with TechLawDC. It's not a loss, it's just they are not availing themselves of an opportunity to put more money in.
15 hrs
agree  Luis M. Sosa
1 day 3 mins
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
negative goodwill


Explanation:
Negative goodwill (NGW) is a term that refers to the bargain purchase amount of money paid, when a company acquires another company or its assets for significantly less their fair market values. Negative goodwill generally indicates that the selling party is distressed or has declared bankruptcy, and faces no other option but to unload its assets for a fraction of their worth.


    Reference: http://https://www.investopedia.com/terms/n/negativegoodwill...
Antonella Perazzoni
Argentina
Local time: 19:41
Native speaker of: Native in SpanishSpanish
Login to enter a peer comment (or grade)

5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
capital loss


Explanation:
menor valor de ** inversión > (Ch) goodwill : West

- but this is menor valor de *la* inversión, so a capital investment specifically> al tener la consideración de desembolso no exigible. > so is tax allowable and possibly 'writeable off'.

Negative or positive goodwill denotes to me a loss or a gain, generally, on company merger.

Example sentence(s):
  • The capital loss deduction lets you claim losses on investments on your tax return, using them to offset income
  • A capital loss is the loss incurred when a capital asset, such as an investment or real estate, decreases in value

    Reference: http://eng.proz.com/personal-glossaries/entry/12650075-menor...
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 75

Peer comments on this answer (and responses from the answerer)
neutral  TechLawDC: I think this is just a decrease in the capital account, and does not represent a realized capital loss, in this case.
4 hrs
  -> I never meant a realiz/sed capital loss, rather loss of an injection of capital.
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

Return to KudoZ list

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

See also:
ProZ.com term search
Search millions of term translations
Close search
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search