https://www.proz.com/kudoz.php/spanish-to-english/accounting/1922010-obligaciones-diversas.html

Glossary entry

Spanish term or phrase:

obligaciones diversas

English translation:

other payables / other liabilities

Added to glossary by Brenda Joseph
May 18, 2007 18:58
16 yrs ago
7 viewers *
Spanish term

obligaciones diversas

Spanish to English Bus/Financial Accounting
Estado contable

Dentro del Pasivo (Liabilities) está el rubro "Obligaciones Diversas" que a su vez tiene los rubros "Remuneraciones y Retenciones a Pagar" e "Impuestos a Pagar ".

Estaría bien "Sundry Liabilities" o hay otro término mejor?

Proposed translations

+3
26 mins
Selected

other payables / other liabilities

Barron's Dictionary of Accounting has this definition for "payable":

Amount owned to anoter party that is presented as a liability in the balance sheet. A payable is an item that is unpaid, whether or not due. If a payable is due in one year or less (e.f., accounts payable), it is a current liability. If it is to be paid in more than one year, it is shown as the "current portion" of a long-term debt or liability.

For reference, the term in Spanish used in Mexico in a case like this is "acreedores diversos" which is translated as "other payables". "Obligaciones diversas" and "Acreedores diversos" look like synonyms to me.

Hope this helps.
In my 19th year translating for Mexico City based accounting firms (90% of my clientele) and financial entities in general.

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Note added at 32 mins (2007-05-18 19:30:55 GMT)
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Another related term that always appears in financial statements is as follows:
español: acreedores diversos y otros pasivos
English: other payables and accrued liabilities

Suggestion: I would stay from both "sundry" and "miscellaneous" in accounting.
Peer comment(s):

agree David Hollywood : "other" is better IMO ... Other Liabilities is a general category found on a balance sheet .. "miscellaneous" would work too though IMO
14 mins
Thank you, David. You're right. IMHO, I much prefer "other" payables or liabilities, as the case may be. Both appear in Accounting Trends & Techniques-all editions. Saludos, Richard.
agree marybro : Other Liabilities. Other payables works also, but I tend to see this term "combined", such as "trade and other payables"
4 hrs
Thank you, Mary. Saludos from Mexico City, Richard.
agree MikeGarcia : Greetings desde la Costa del Sol, mi colega y cuate Richard.-
14 hrs
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4 KudoZ points awarded for this answer. Comment: "Thanks Richard!"
+5
1 min

miscellaneous liabilities

N. OBLIGACIONES DIVERSAS. Otras. Sueldos y cargas sociales a pagar ... N. MISCELLANEOUS LIABILITIES. Others. Payroll and payroll taxes payable ...
www.bice.com.ar/uploaded/pdf/memoria y balance 2004.pdf - Similar pages

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Note added at 2 mins (2007-05-18 19:01:16 GMT)
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All sectors total miscellaneous financial claims liability, 546.2 ... Federal government total miscellaneous liabilities (including nonmarketable government ...
www.federalreserve.gov/releases/z1/current/accessible/f228.... - 33k - Cached - Similar pages

Bayer AG - Annual Report 2006 - Other liabilitiesMiscellaneous liabilities include €421 million (2005: €511 million) in accrued expenses of which €248 million (2005: €362 million) is current. ...
www.annualreport2006.bayer.com/en/Other-liabilities.aspx - 35k - Cached - Similar pages

[PDF] Balance SheetFile Format: PDF/Adobe Acrobat
Miscellaneous liabilities. Other liabilities originating in financial ... Miscellaneous subject to Minimum Cash Requirements. Liabilities from purchase ...
www.bancocredicoop.coop/modules/descargas/descargar.php?cid... - Similar pages

[PDF] Annual Report and Balance SheetFile Format: PDF/Adobe Acrobat
Miscellaneous liabilities. Investments in other companies. Deposits ... included in “Other Liabilities” “Miscellaneous Income-Other” and ...
www.bancocredicoop.coop/modules/descargas/descargar.php?cid... - Similar pages

Bayer AG - Annual Report 2005 - Financial StatementsMiscellaneous liabilities include EUR 10 million (2004: EUR 13 million) to non-consolidated subsidiaries. As in the previous year, there were no liabilities ...
www.archive.bayer.com/annualreport_2005_id0602/financial_st... - 89k - Cached - Similar pages
Peer comment(s):

agree Laurel Clausen : or miscellaneous obligations
0 min
thanks Laurel :)
agree mrunde : sounds good!
15 mins
thanks mrunde :)
agree cristina estanislau
1 hr
agree Maria Paz Mella
2 hrs
agree Sandra Palacios
3 hrs
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