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activos por impuesto diferido por límite deducibilidad de amortización

English translation: deferred tax assets as a result of the (capital) writing-down allowance limit

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
Entered by: soniagp

10:02 Aug 16, 2023
Spanish to English translations [PRO]
Bus/Financial - Accounting / memoria consolidada - ejercicio anual
Spanish term or phrase: activos por impuesto diferido por límite deducibilidad de amortización
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!
soniagp
Spain
deferred tax assets as a result of the (capital) writing-down allowance limit
Explanation:
2nd ProZ web ref.> Amortization deductibility limit would be fine too. > No. It is not alright.
Selected response from:

Adrian MM.
Austria
Grading comment
Thanks a lot for your help!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2deferred tax assets as a result of the (capital) writing-down allowance limit
Adrian MM.
4Deferred tax assets for limited tax deductions
Francois Boye
3Tax-deferred assets (categorised) by limits of deductability of depreciation
Andrew Bramhall


  

Answers


16 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
deferred tax assets as a result of the (capital) writing-down allowance limit


Explanation:
2nd ProZ web ref.> Amortization deductibility limit would be fine too. > No. It is not alright.

Example sentence(s):
  • 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%..

    Reference: http://www2.proz.com/personal-glossaries/entry/22662226-acti...
    Reference: http://www2.proz.com/kudoz/spanish-to-english/accounting/656...
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 75
Grading comment
Thanks a lot for your help!

Peer comments on this answer (and responses from the answerer)
agree  patinba
1 hr
  -> Thanks and gracias, Patrick (?)
agree  philgoddard: Or receivables.
2 hrs
  -> Thanks and gracias, Phil, but I don't see how receivables come into it. They would, rather IMO, be written(-)off rather than down and, if recovered, 'written (-)back' into the accounts.
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22 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
Tax-deferred assets (categorised) by limits of deductability of depreciation


Explanation:
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.

Andrew Bramhall
United Kingdom
Local time: 10:27
Native speaker of: Native in EnglishEnglish
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16 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Deferred tax assets for limited tax deductions


Explanation:
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

Francois Boye
United States
Local time: 05:27
Native speaker of: Native in FrenchFrench
PRO pts in category: 129
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