Glossary entry (derived from question below)
Spanish term or phrase:
activos por impuesto diferido por límite deducibilidad de amortización
English translation:
deferred tax assets as a result of the (capital) writing-down allowance limit
Added to glossary by
soniagp
Aug 16, 2023 10:02
10 mos ago
21 viewers *
Spanish term
activos por impuesto diferido por límite deducibilidad de amortización
Spanish to English
Bus/Financial
Accounting
memoria consolidada - ejercicio anual
En un apartado de esta memoria consolidada aparece un cuadro que hace referencia a los activos y pasivos por impuesto diferido comparando dos ejercicios fiscales.
Los conceptos a los que hace referencia son variados: activos/ pasivos por impuesto diferido...
por valoración de instrumentos financieros a valor razonable
por amortización acelerada
por límite deducibilidad de amortización
por las subvenciones de capital recibidas... etc
mi duda es cómo traducir toda la expresión.
Gracias!
Los conceptos a los que hace referencia son variados: activos/ pasivos por impuesto diferido...
por valoración de instrumentos financieros a valor razonable
por amortización acelerada
por límite deducibilidad de amortización
por las subvenciones de capital recibidas... etc
mi duda es cómo traducir toda la expresión.
Gracias!
Proposed translations
+2
16 mins
Selected
deferred tax assets as a result of the (capital) writing-down allowance limit
2nd ProZ web ref.> Amortization deductibility limit would be fine too. > No. It is not alright.
Example sentence:
A deferred tax asset is often created when taxes are paid or carried forward but cannot yet be recognized on the company's income statement.
Meaning of writing-down allowance> the percentage of the value of assets that a company can include in its profit calculations for a particular period to reduce the amount of tax it pays: The writing-down allowance for most plant and machinery is 20%..
4 KudoZ points awarded for this answer.
Comment: "Thanks a lot for your help!"
22 mins
Tax-deferred assets (categorised) by limits of deductability of depreciation
In a section of these notes to the consolidated financial statements there is a table referring to deferred tax assets and liabilities comparing two fiscal years.
The items being referred to are varied: deferred tax assets/liabilities, deferred tax liabilities...
for valuation of financial instruments at fair value
accelerated depreciation
for limiting the deductibility of depreciation
for capital subsidies received... etc.
The items being referred to are varied: deferred tax assets/liabilities, deferred tax liabilities...
for valuation of financial instruments at fair value
accelerated depreciation
for limiting the deductibility of depreciation
for capital subsidies received... etc.
16 hrs
Deferred tax assets for limited tax deductions
A deferred tax asset is a tax credit for future taxes.
In the case submitted by Asker, the tax credits cannot be fully reimbursed, because the tax deductions are limited. ⁸
In the case submitted by Asker, the tax credits cannot be fully reimbursed, because the tax deductions are limited. ⁸
Something went wrong...