GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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07:47 Sep 6, 2023 |
Arabic to English translations [PRO] Bus/Financial - Business/Commerce (general) | |||||||
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| Selected response from: Motaz Fahmy Egypt Local time: 17:31 | ||||||
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Summary of answers provided | ||||
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5 | making allocations for them |
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5 | Setting/putting aside provisions for them |
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3 | origination of allocations thereto |
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origination of allocations thereto Explanation: origination of allocations thereto |
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making allocations for them Explanation: making allocations for the amounts adjudged in the 7 cases to to consider said amounts in the financial restructuring of the company |
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Setting/putting aside provisions for them Explanation: مخصصات = provisions A provision is an amount that you put in aside in your accounts to cover a future liability https://www.toppr.com/ask/question/provisions-are-amounts-se... يُشير مصطلح المخصصات في المحاسبة (Provisions) إلى الأموال التي يتم ادّخارها من إيرادات الشركة؛ بغرض تعويض نفقاتٍ أو خسائرَ مؤكدةٍ أو محتملةِ الحدوثِ. فعلى سبيل المثال الأصول الثابتة التي لدى الشركة كالسيارات تقل كفاءتها مع مرور السنين، وبالتالي يقل معها الإنتاج مما يؤثر بالسلب على نجاح الشركة. وهنا تلعب المخصصات دورها حيث تُستخدم أموالها في تعويض أصل متهالك أو التزام. ومن أمثلة المخصصات: مخصص الديون المشكوك في تحصيلها، مخصص الديون المعدومة، مخصص إهلاك الأصول، مخصص هبوط الأسعار، مخصص الضرائب، مخصص مكافأة نهاية الخدمة. https://www.daftra.com/hub/المخصص-الاحتياطي example : Now it is one of the first casualties of rules set by the new government to get banks to set aside provisions and capital worth €50 billion ($66 billion) to cover losses on dud property loans. |
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