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Services
Translation, Editing/proofreading
Expertise
Specializes in:
Accounting
Finance (general)
Business/Commerce (general)
Economics
Investment / Securities
Insurance
Law: Taxation & Customs
Human Resources
Real Estate
Tourism & Travel
Rates
Portfolio
Sample translations submitted: 2
Spanish to English: Combinaciónes de negocios General field: Bus/Financial Detailed field: Accounting
Source text - Spanish Las combinaciones de negocios se contabilizan aplicando el método de adquisición, de conformidad con la NIIF 3, “Combinaciones de negocios”. La contraprestación por una adquisición se mide al valor razonable en la fecha de adquisición de la contraprestación transferida, incluido el monto de cualquier participación no controladora en la adquirida. Los costos de adquisición se llevan a gastos en el momento en que se incurre en ellos y se incluyen en gastos administrativos.
Cuando el Grupo adquiere un negocio, mide al valor razonable los activos financieros adquiridos y las obligaciones asumidas para clasificarlos y designarlos apropiadamente, según los términos contractuales, las circunstancias económicas y las condiciones imperantes a la fecha de adquisición. Esto incluye la separación de los derivados implícitos del contrato principal por la adquirida.
El crédito mercantil se mide inicialmente al costo, siendo el excedente, la diferencia entre la suma de la contraprestación transferida al vendedor, incluido el monto reconocido de cualquier participación no controladora, y el neto del valor razonable de los activos identificables adquiridos y los pasivos asumidos. Si esta contraprestación resulta menor al valor razonable de los activos netos adquiridos, la diferencia se reconoce como ganancia a la fecha de la adquisición.
Luego del reconocimiento inicial, el crédito mercantil se mide al costo menos cualquier pérdida por deterioro de valor acumulada. Para probar el deterioro de valor, a partir de la fecha de adquisición, el crédito mercantil adquirido se asigna a cada una de las unidades generadoras de efectivo del Grupo que se espera se beneficien con la adquisición, independientemente de que otros de los activos o pasivos de la adquirida hayan sido asignados a esas unidades.
Translation - English Business Combinations are accounted for using the acquisition method, in conformity with IFRS 3 “Business Combinations.” The cost of an acquisition is recorded at the fair value of the consideration transferred on the date of acquisition, including the amount of any non-controlling interest in the acquiree. Acquisition costs are recognized as they are incurred and are included in administrative expenses.
When the Group acquires a business, it measures the fair value of the financial assets acquired and liabilities assumed in order to classify and report them appropriately, according to the contractual terms and economic circumstances that exist at the date of acquisition. This includes separating the embedded derivatives in the host contract for the acquiree.
Goodwill is initially recorded at cost, being the excess of the amount of consideration paid to the seller, including the amount recognized for any non-controlling interests, over the net fair value of the identifiable assets acquired and liabilities assumed. If the consideration paid is lower than the fair value of the net assets acquired, the difference is recorded as profit at the date of acquisition.
After initial recognition, goodwill is recorded at cost less any accumulated impairment loss. To test for impairment, from the date of acquisition, goodwill is allocated among the cash flow generating units of the Group that are expected to benefit from the acquisition, regardless of whether or not other assets or liabilities of the acquiree have been allocated to those units.
Spanish to English: Protocolos de Bioseguridad General field: Marketing Detailed field: Advertising / Public Relations
Source text - Spanish The XXX Hotel hoy ya se encuentra preparado para albergar los mejores eventos de Lima. Siendo una marca Premium de Lights Int cumple con los más estrictos protocolos internacionales creados por especialistas de seguridad y limpieza de Lights Int a nivel mundial frente al Covid-19. Así mismo, el WTTC le ha otorgado el sello “Safe Travels” el cual valida la correcta implementación de protocolos de salud e higiene a nivel mundial.
The XXX Hotel cuenta con más de 2,500 mt2 en salones de eventos, siendo el centro de convenciones más grande dentro de un hotel en el Perú. El tener espacios tan amplios y segmentados, permite que hoy en día sea uno de los pocos lugares que pueden albergar todo tipo de eventos cumpliendo con total rigurosidad los protocolos de bioseguridad.
Entre las principales ventajas del Hotel durante esta coyuntura, están la posibilidad de cumplir con el distanciamiento social obligatorio en todos sus ambientes, empezando en el foyer, el cual cuenta con un amplio espacio y señalética para evitar aglomeraciones, pasando por los 3 ascensores que conectan el primer piso con los salones de eventos y terminando con los amplios salones de reuniones que pueden dividirse según requerimiento.
Finalmente, el personal de limpieza del hotel ha sido capacitado por Lights Int. para sanitizar continuamente todos los espacios y superficies de alto contacto con equipos de última generación como sprays electrostáticos y purificadores de aire Virus Zero Pro. ¡Estamos listos para su evento!
Translation - English The XXX Hotel is now ready to host the best events in Lima. As a premium brand of Lights Int., the hotel complies with the strictest international COVID-19 protocols created by Lights Int.’s global specialists in security and cleanliness. Accordingly, the WTTC has granted the hotel its “Safe Travels” designation, which validates the effective implementation of health and hygiene protocols at a global level.
The XXX Hotel has more than 2,500 m2 of event space, making it the largest convention center in any hotel in Peru. Having such large and segmented spaces is what allows the hotel to be one of the few sites today that can host all types of events while rigorously applying recommended biosecurity protocols.
One of the Hotel’s biggest advantages during these times is the ability to comply with social distancing requirements in all of its environments, starting with the foyer, which has a wide space with signage designed to prevent crowding, continuing with three elevators connected to the event rooms on the first floor, and ending with the spacious conference rooms that can be subdivided as required.
Finally, the hotel’s cleaning staff has been trained by Lights Int. to continuously sanitize all frequently used spaces and surfaces with latest generation equipment such as electrostatic sprays and Virus Zero Pro air purifiers. We are ready for your event!
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Experience
Years of experience: 3. Registered at ProZ.com: Nov 2020.
Adobe Acrobat, Microsoft Excel, Microsoft Office Pro, Microsoft Word, Powerpoint
CV/Resume
CV available upon request
Bio
I am a Certified Public
Accountant (CPA) and a Spanish to English translator. My years of experience in the accounting world have
provided me with a foundational knowledge of business terminology and an understanding that the time and deadlines of my clients are of the
utmost importance. For years, I specialized in the taxation of financial services providers such as hedge funds and private equity funds, and I have also worked with clients in real estate, oil and gas, healthcare, and hospitality.
Keywords: Spanish, English, translation, accounting, finance, tax, business, investment, taxation, hedge funds. See more.Spanish, English, translation, accounting, finance, tax, business, investment, taxation, hedge funds, private equity, real estate, health care, hospitality, oil & gas, inversión, traducción, impuestos, finanzas, contabilidad, contador, bienes raíces, inglés, español. See less.