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Valoración sobre inversiones en títulos de deuda a costo amortizado

English translation: Measurement/valuation of investments in debt securities at amortized cost

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Valoración sobre inversiones en títulos de deuda a costo amortizado
English translation:Measurement/valuation of investments in debt securities at amortized cost
Entered by: Natalie Clark

11:54 May 23, 2019
Spanish to English translations [PRO]
Bus/Financial - Finance (general) / ESTADOS DE RESULTADOS Y OTRO RESULTADO INTEGRAL (Income Statement and other comprehensive income)
Spanish term or phrase: Valoración sobre inversiones en títulos de deuda a costo amortizado
I am translating an income statement statement and have come across a few tricky terms that I am unfamiliar with.

Valoración sobre inversiones en títulos de deuda a costo amortizado
Valoración sobre inversiones en títulos de deuda a valor razonable
Valoración sobre , inversiones en instrumentos de patrimonio a valor razonable

It is a Colombian financial document and I am translating into US EN.
These phrases are at the start of the document.

So far I have translated them as below but am unsure any help would be much appreciated )

Investment evaluation of debt securities at amortized cost
Investment evaluation of debt securities at fair value
Investment evaluation of equity instruments at fair value
Natalie Clark
United Kingdom
Local time: 16:43
Measurement/valuation of investments in debt securities at amortized cost
Explanation:
That's it

--------------------------------------------------
Note added at 20 hrs (2019-05-24 07:56:34 GMT)
--------------------------------------------------

Check out this document on IFRS9 from Deloitte:
https://www2.deloitte.com/content/dam/Deloitte/ru/Documents/...
The following is from the first page:
"Subsequent to initial recognition, all assets within the scope of IFRS 9 are measured at:
* amortised cost;
* fair value through other comprehensive income (FVTOCI); or
* fair value through profit or loss (FVTPL)."
Selected response from:

John Rynne
Local time: 17:43
Grading comment
Thank you for your help with this.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +5Measurement/valuation of investments in debt securities at amortized cost
John Rynne
4 +1valuation of investments in amortized debt securities
Francois Boye
3investment valuation of debt securities at redemption/expiration value
Adolfo Fulco


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
valuation of investments in amortized debt securities


Explanation:
my take

Francois Boye
United States
Local time: 11:43
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 335

Peer comments on this answer (and responses from the answerer)
agree  Luis M. Sosa: I like both John's and yours. However your take sounds better
1 hr
  -> THanks!
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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
investment valuation of debt securities at redemption/expiration value


Explanation:
Es decir, entiendo que se hace una valoración de la inversión sobre el valor de amortización arrojado por el título de deuda.

https://traduccionjuridica.es/la-traduccion-de-instrumentos-...
Las obligaciones y los bonos son partes alícuotas de una emisión de deuda (debt issuance) realizada por una sociedad que confieren a sus titulares el derecho al cobro de intereses y a la devolución del principal en la fecha de vencimiento (expiration) o también llamada de amortización (redemption).

https://www.investopedia.com/terms/v/valuation.asp
Valuation:
Valuation is the analytical process of determining the current (or projected) worth of an asset or a company.

http://www.businessdictionary.com
Redemption
Finance: Repayment of bonds or other debt securities on or before their maturity date.

Redemption value:
Par value of a debt security at which it is normally redeemed at the end of its maturity period. Also called redemption price.

Con respecto a los otros términos tendrías que ingresarlos como preguntas separadas a cada uno para que quede puedas tener todas las respuestas y quede bien separado cuando se hace el *Term search* en Kudoz.

Igualmente, creo que están bien; cambiaría *evaluation* por *valuation*.

HTH!



Adolfo Fulco
Argentina
Local time: 12:43
Specializes in field
Native speaker of: Spanish
PRO pts in category: 12
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +5
Measurement/valuation of investments in debt securities at amortized cost


Explanation:
That's it

--------------------------------------------------
Note added at 20 hrs (2019-05-24 07:56:34 GMT)
--------------------------------------------------

Check out this document on IFRS9 from Deloitte:
https://www2.deloitte.com/content/dam/Deloitte/ru/Documents/...
The following is from the first page:
"Subsequent to initial recognition, all assets within the scope of IFRS 9 are measured at:
* amortised cost;
* fair value through other comprehensive income (FVTOCI); or
* fair value through profit or loss (FVTPL)."


    https://www.iasplus.com/en-us/standards/ifrs-usgaap/debt-eq-securities
John Rynne
Local time: 17:43
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 489
Grading comment
Thank you for your help with this.

Peer comments on this answer (and responses from the answerer)
agree  Marco Paz
21 mins
  -> Thanks Marco
agree  Enrique Bjarne Strand Ferrer: I believe this is the correct translation, it is the value that is at amortized cost. It makes sense, accountingwise.https://www.accountingtools.com/articles/what-is-amortized-c...
5 hrs
  -> Good reference :-)
agree  bigedsenior: amortized cost? wouldn't that be adjusted basis?
6 hrs
  -> See the site referenced above by enrfer
agree  Richard Cadena: The term is correct, and this is how the writing style appears in a document of this nature. The reference by Enrfer of Accountingtools is excellent.
6 hrs
  -> Thanks, Richard
agree  Adrian MM.: Impressive US-Am. amortized spelling...// To wit, you seem to have cracked the answer down to the smallest detail.
18 hrs
  -> Right, thanks :-)
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