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Peaje de acceso: 3.2P
Aug 7, 2017 15:09
6 yrs ago
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Spanish term

pendientes de devolver

Spanish to English Bus/Financial Accounting Annual accounts
"Este epígrafe incluye el resultado atribuido a cada uno de los socios pendientes de devolver de los tres últimos ejercicios."

This is an explanation of a balance sheet entry and relates to the attribution of profit and loss at year end to partners/member companies belong to an economic interest group. I can't work out what is being returned (or reimbursed?) or to whom because I don't know what "devolver" is referring to. Are the socios being reimbursed or are they being required to make payment? Or is it a reference to profit and loss returned over the last three financial years? This will teach me to take on an area in which I have no expertise!

Thanks in advance for any help!
Proposed translations (English)
4 who still have to report
4 which had yet to be repaid from the last three accponting years

Discussion

Emma Brown (asker) Aug 8, 2017:
@ Francois
It's "en", but it could be a mistake...
Francois Boye Aug 7, 2017:
@ Emma

Is it 'en los tres últimos ejercicios' or 'de los tres últimos ejercicios'?

Thanks for responding!
Emma Brown (asker) Aug 7, 2017:
Aha, I see what you mean - so "pendientes" is a typo and should be "pendiente" - it's the "resultado" that's "pendiente"?
Emma Brown (asker) Aug 7, 2017:
Thanks Phil, the "resultado" (in the first part of the sentence) that has been attributed to the group members is losses, yes (the group is in liquidation), but I'm still a bit confused as to what exactly "devolver" is referring to.
philgoddard Aug 7, 2017:
Or could it be losses? Are they negative figures?
philgoddard Aug 7, 2017:
I think it means they're entitled to a distribution of profits but it hasn't been paid yet. But I'm not certain.

Proposed translations

8 hrs
Selected

who still have to report

who still have to report results for the last three financial years

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Note added at 8 hrs (2017-08-07 23:51:36 GMT)
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Devolución de resultados sobre la urbanización del Eixample Nord de El Prat de Llobregat (2005) desenvolupamentcomunitari.cat
Reporting on results concerning urban development in Eixample Nord, El Prat de Llobregat (2005)

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Note added at 8 hrs (2017-08-07 23:53:19 GMT)
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it's a fine line going into an area with which you are not familiar (and we've all done it)

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Note added at 8 hrs (2017-08-08 00:00:22 GMT)
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or: profit and loss statements etc.

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Note added at 8 hrs (2017-08-08 00:05:04 GMT)
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so: who still have to provide profit and loss statemenents for the last three financial years

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Note added at 8 hrs (2017-08-08 00:05:57 GMT)
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"statements"

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Note added at 8 hrs (2017-08-08 00:06:38 GMT)
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that's the gist

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Note added at 9 hrs (2017-08-08 00:12:27 GMT)
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"devolver" in this context means "return" in the sense of "report"
Note from asker:
Many thanks David. This certainly makes most sense grammatically, as "pendientes" agrees with "socios" and not "resultado" (unless there is an error). There is a figure given for the debt they owe, however, so I would assume that they had already reported - although perhaps this is an estimate. I'll see if anyone has anything further to say. Thank you for your help - it's much appreciated!
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Many thanks David!"
6 hrs

which had yet to be repaid from the last three accponting years

the company revenue's share provided to each associate/partner is a repayment of a debt unpaid for three accounting years.

The debt in question might be a sequence of unpaid dividends

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Note added at 22 hrs (2017-08-08 13:30:43 GMT)
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Erratum:'IN the last three accponting years' instead pf 'from the last three accponting years'

This correction is in line with the info Asker provided me with
Something went wrong...
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