Traducere "write-offs and write-downs" în spaniolă
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saneamientos totales y parciales
Aggregated revaluation adjustments shall be reported in respect of loan write-offs and write-downs corresponding to the loans and covering the price revaluations of securities.
Los ajustes de revalorización agregados comprenderán los saneamientos totales y parciales que correspondan a los préstamos y que cubran las revalorizaciones de valores.
reporting agents shall exclude write-offs and write-downs as determined by the relevant accounting practices from the amount referred to in point (a).
los agentes informadores excluirán los saneamientos totales y parciales determinados por las prácticas contables pertinentes del importe a que se refiere la letra a)
Interest payments relating to accrued interest not yet capitalised, loan disposals and other adjustments to the outstanding amounts (including write-offs and write-downs) should not be reported.
No hay que presentar los pagos de intereses relativos al interés devengado aún no capitalizado, transferencias de préstamos y otros ajustes de saldos vivos (incluidos los saneamientos totales y parciales).
These write-offs and write-downs should be reported, where identifiable, under item 3.2B in the template (see below).
Estos saneamientos totales y parciales deben presentarse, cuando sean identificables, en la partida 3.2B del formulario (véase más abajo).
Write-offs and write-downs as determined by the relevant accounting practices shall be excluded from this amount.
Los saneamientos totales y parciales, tal y como se determinen con arreglo a las prácticas contables correspondientes, quedarán excluidos de este importe.
Debt Write-Offs and Write-Downs A3.32 Debt write-offs or write-downs refer to unilateral reductions by a creditor of the amount owed to it.
A3.32 La cancelación o la reducción contable de la deuda se refiere a la decisión unilateral de un acreedor de reducir el monto que se le adeuda.
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