Glossary entry (derived from question below)
Spanish term or phrase:
Accionistas por desembolsos no exigidos
English translation:
uncalled (share) capital
Added to glossary by
Claudia Martel
May 7, 2006 22:21
18 yrs ago
26 viewers *
Spanish term
Spain
Financial & certified translations
Native in: English (Variant: British) 
Works in: Spanish to English, English, English to Spanish, and 1 more.
Accionistas por desembolsos exigidos
Spanish to English
Bus/Financial
Accounting
financial statements
(Account name)
In a chart on "variations in working capital" (variación del capital circulante), which includes the following accounts:
Accionistas por desembolsos no exigidos
Deudores - Accounts receivable
Acreedores - Accounts payable
Inversiones financieras temporales - Short-term investment
Tesorería - Cash
Ajustes por periodificación - Accrual accounts
In a chart on "variations in working capital" (variación del capital circulante), which includes the following accounts:
Accionistas por desembolsos no exigidos
Deudores - Accounts receivable
Acreedores - Accounts payable
Inversiones financieras temporales - Short-term investment
Tesorería - Cash
Ajustes por periodificación - Accrual accounts
Proposed translations
(English)
| 4 +2 | uncalled (share) capital |
Claudia Martel
|
| 4 +1 | Not disbursed subscribed capital |
Karina Garcia Pedroche
|
| 5 | called-up share capital |
Nikki Graham
|
Proposed translations
+2
4 mins
Claudia Martel
Native in Spanish
Specializes in field
25 years devoted to translating
Native in: Spanish 
Works in: English to Spanish, Spanish to English, Spanish
Related KudoZ points
:
8
Selected
uncalled (share) capital
También puede ser "unpaid capital"
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Note added at 8 mins (2006-05-07 22:29:44 GMT)
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uncalled capital is that part of the issued capital on which the company has not requested payment;
http://www.companieshouse.gov.uk/about/gbhtml/gba6.shtml
accionistas por desembolsos no exigidos: Cuenta del pasivo de una empresa en la que se contabilizan importes correspondientes al capital social suscrito y pendiente de desembolsar, y que la sociedad todavía no ha exigido a sus accionistas. Desde el punto de vista del análisis del riesgo crediticio, hay que deducir su valor de los recursos propios de la sociedad. (unpaid capital).
http://www.hinter-land.com/castellano/DICCIONARIO/CASTELLANO...
Uncalled share capital
The unpaid balance owing for shares that are issued partly paid.
http://corporate.practicallaw.com/7-201-9914
Uncalled capital is the amount remaining unpaid on issued capital.
http://www.accaglobal.com/publications/studentaccountant/368...
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Note added at 8 mins (2006-05-07 22:29:44 GMT)
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uncalled capital is that part of the issued capital on which the company has not requested payment;
http://www.companieshouse.gov.uk/about/gbhtml/gba6.shtml
accionistas por desembolsos no exigidos: Cuenta del pasivo de una empresa en la que se contabilizan importes correspondientes al capital social suscrito y pendiente de desembolsar, y que la sociedad todavía no ha exigido a sus accionistas. Desde el punto de vista del análisis del riesgo crediticio, hay que deducir su valor de los recursos propios de la sociedad. (unpaid capital).
http://www.hinter-land.com/castellano/DICCIONARIO/CASTELLANO...
Uncalled share capital
The unpaid balance owing for shares that are issued partly paid.
http://corporate.practicallaw.com/7-201-9914
Uncalled capital is the amount remaining unpaid on issued capital.
http://www.accaglobal.com/publications/studentaccountant/368...
4 KudoZ points awarded for this answer.
Comment: "Selected automatically based on peer agreement."
+1
1 hr
Karina Garcia Pedroche
Argentina
Argentina
Native in Spanish
&
English
Specializes in field
Argentina
Your Global Business Language Solution
Native in: Spanish (Variant: Latin American) , English (Variants: US, UK)
Works in: English to Spanish, Spanish to English, Spanish
Related KudoZ points
:
4
Not disbursed subscribed capital
Accionistas por desembolso no exigido: representa los derechos de cobro que tiene la empresa, en concepto de capital suscrito y no desembolsado.
10 hrs
called-up share capital
I have the above in my notes and as far as i am aware, this is the correct UK term for: Accionistas por desembolsos exigidos
Accionistas por desembolsos no exigidos = uncalled (share) capital
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Note added at 10 hrs (2006-05-08 08:27:45 GMT)
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In my opinion, Ajustes por periodificación cannot be translated by Accrual accounts in this context. If on the asset side of Balance Sheet, it is: prepayments and accrued income
if on the liabilities side, then: accruals and deferred income
if both sides referred to then: accruals and prepayments
This term has, however, been discussed at length in the glossary
HTH
Accionistas por desembolsos no exigidos = uncalled (share) capital
--------------------------------------------------
Note added at 10 hrs (2006-05-08 08:27:45 GMT)
--------------------------------------------------
In my opinion, Ajustes por periodificación cannot be translated by Accrual accounts in this context. If on the asset side of Balance Sheet, it is: prepayments and accrued income
if on the liabilities side, then: accruals and deferred income
if both sides referred to then: accruals and prepayments
This term has, however, been discussed at length in the glossary
HTH
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