May 20, 2015 01:12
9 yrs ago
4 viewers *
Spanish term
Chile
derivado pasivo
Spanish to English
Bus/Financial
Accounting
Colombian accounting document (IFRS, IASB et al)
Is there such thing as a "passive liability"?
Context:
a) Los pasivos financieros que se contabilicen al valor razonable con cambios en resultados (como es el caso de los derivados pasivos y los demás pasivos para los cuales la entidad tome la opción de valorar a valor razonable).
Context:
a) Los pasivos financieros que se contabilicen al valor razonable con cambios en resultados (como es el caso de los derivados pasivos y los demás pasivos para los cuales la entidad tome la opción de valorar a valor razonable).
Proposed translations
(English)
| 4 +1 | Derivative liability |
Andy Watkinson
|
| 3 +3 | derivative liabilities |
heidi (X)
|
References
| Please have a look |
Ana Vozone
|
Proposed translations
+1
1 hr
Selected
Derivative liability
Standard "IFRSspeak".
Fair value is often not an option.
Fair value is often not an option.
4 KudoZ points awarded for this answer.
+3
1 hr
derivative liabilities
DERIVATIVE LIABILITIES are financial instruments under contracts that have one or more underlying and one or more notional amounts.
https://www.ventureline.com/accounting-glossary/D/derivative...
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Note added at 1 hr (2015-05-20 02:51:24 GMT)
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Derivative liabilities are reported in the balance sheet within Payables and other financial liabilities (Note 24).
http://goo.gl/eaquPT
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Note added at 1 hr (2015-05-20 02:51:59 GMT)
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http://www.readyratios.com/usgaap/DerivativeInstrumentsAndHe...
https://www.ventureline.com/accounting-glossary/D/derivative...
--------------------------------------------------
Note added at 1 hr (2015-05-20 02:51:24 GMT)
--------------------------------------------------
Derivative liabilities are reported in the balance sheet within Payables and other financial liabilities (Note 24).
http://goo.gl/eaquPT
--------------------------------------------------
Note added at 1 hr (2015-05-20 02:51:59 GMT)
--------------------------------------------------
http://www.readyratios.com/usgaap/DerivativeInstrumentsAndHe...
Reference comments
32 mins
Ana Vozone
Works in field
Will do!
Native in: Portuguese (Variant: European/Portugal) 
Works in: English to Portuguese, French to Portuguese, German to Portuguese, and 1 more.
Related KudoZ points
:
44
Reference:
Please have a look
http://people.stern.nyu.edu/igiddy/fas133.htm
en.wikipedia.org/wiki/Derivative_(finance)
In finance, a derivative is a contract that derives its value from the ..... and the derivative may be either an asset (i.e. "in the money") or a liability (i.e. "out of the ...
en.wikipedia.org/wiki/Derivative_(finance)
In finance, a derivative is a contract that derives its value from the ..... and the derivative may be either an asset (i.e. "in the money") or a liability (i.e. "out of the ...
Discussion
If simple derivative liabilities (plural) it's the common or garden type.
If bond issuances relating to convertibles it's a derivative liability (sing.).