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20:15 Jan 24, 2020 |
Spanish to English translations [PRO] Law/Patents - Law: Contract(s) / articles of association | |||||
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| Selected response from: Adrian MM. Austria | ||||
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3 +2 | the set-aside as an appropriation to the legal reserve |
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the set-aside as an appropriation to the legal reserve Explanation: correspondiente a IMO is ambiguous, as it could mean either the relevant 'apartado' as a set aside to or the set-aside matching the statutory etc. reserve. I reckon apartado (as entered in my own glossary as an a/c appropriation) is not exactly the same as a dotación - as a financial provision - but an appropriation (vs. apportionment). Contrary to what an apparently UK-qualified accountant claimed on a FRE/ENG question last year, it is a standard accountancy term in the UK used, for instance, by the lawyers and auditors at the ex-Pergamon Press when instructing my former translation office in London to extract info. from non-English Excel ! Company Cards, namely either 1. distribution of profit or 2. appropriation to reserves/ roll-over of a *loss*. Alas, the term is also used for a drawing, namely an appropriation out of a reserve. Reserva legal: legal reserve (created under Spanish company legislation): Ernst & Whinney ES/EN Dictionary of the Language of Financial Reports. Example sentence(s):
Reference: http://www.proz.com/kudoz/spanish-to-english/finance-general... |
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