Glossary entry

English term or phrase:

assets for sale and held at fair value

Spanish translation:

disponibles para la venta y registrados a valor de mercado

Added to glossary by patinba
Apr 17, 2009 19:14
15 yrs ago
5 viewers *
English term

sale and held

English to Spanish Bus/Financial Accounting
Defeasance trust assets are classified under IAS39 as assets available for sale and held at fair value.

Gracias por la ayuda!
Change log

Apr 17, 2009 20:01: patinba Created KOG entry

Proposed translations

7 mins
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disponibles para la venta y registrados a valor de mercado

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4 KudoZ points awarded for this answer. Comment: "gracias! esta era fácil pero no la he visto :("
+1
3 hrs

disponibles para la venta al justiprecio

I know this question has (perhaps prematurely) been closed, but for the sake of the glossaries, I would like to offer the observation that the "fair price" of an asset is not necessarily its "market price" ("precio del mercado"). In Spain the "fair price" concept is expressed as "justiprecio", and, for example, is the price paid when property is expropriated by the government in the public interest. Here are some examples of how "justiprecio" is used in this context:

El justiprecio de los bienes y derechos se determinará mediante aplicación de los criterios establecidos por la legislación estatal para la valoración por ...
noticias.juridicas.com/base_datos/CCAA/cm-dleg1-2004.t6.html

Existe ya una doctrina consolidada del justiprecio como valor de sustitución que puede incluso ser superior al precio de mercado y que tiene en cuenta ... uso y disfrute de los bienes y el respeto al derecho fundamental de la propiedad. ...
narros.congreso.es/constitucion/constitucion/indice/sinopsis/sinopsis.jsp?art=33&tipo=2

IBI, impuesto sobre bienes inmuebles, Annual real estate tax. Impuesto, Tax ... Justiprecio, Doctrine of fair price in ‘forced purchase’. Juzgado ...
www.abusos-no.org/Dictionary/index.htm

Tales acuerdos enumeran a veces las cantidades de bienes específicos que pueden ...... Justiprecio (Fair Price), Tasación equitativa de un objeto, ...
www.simas.org.ni/palabra.php

Impuesto sobre Bienes Inmuebles. Annual property tax (IBI) ... Justiprecio. Legislation of fair price by the State in cases of forcible purchase ...
articles.kyero.com/glossary-of-useful-spanish-property-terms/571



Peer comment(s):

agree Paulo Mariano
1 hr
Thanks Paulo
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