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 Alto índice de Inflación – coexistencia de dos indicadores
Jul 7, 2013 21:42
10 yrs ago
1 viewer *
Spanish term

desperiodificación

Spanish to English Bus/Financial Finance (general)
Rutina de desperiodificación

The truth is that I have no further context to provide, as it is part of a software programming manual related to the financial sector. From the glossary provided, "periodificación" has been translated as "accrual" so I wonder what the opposite of that would be in financial-speak?
Proposed translations (English)
4 +1 reversal of timing adjustment
3 +1 end of financial/fiscal year adjustment

Discussion

Billh Aug 7, 2013:
That would be periodificación, not desperiodificación
Edward Tully Aug 7, 2013:
Explanation These adjustments are usually made at the end of the financial/fiscal year and are called "accruals and deferrals"; i.e., what is brought forward into the next year or cut off at the last. "Reverse" is incorrect simply because it only deals with one type of adjustment.
Peter Riccomini Jul 8, 2013:
Explanation Periodificación means attributing income and costs to the periods they cover. For example, an annual insurance premium paid in advance and starting in October would be attributed one twelfth to each month, ie 3 twelfths in year 1, 9 twelfths in year 2, even though it was paid in one go in year 1. Similarly, the interest on a 12-month deposit paid at maturity is accrued over its life.


I have never heard the term desperiodificación, but I would expect it to refer to undoing the accrual and reinstating the payments as at payment date.
Patricia ONeill Jul 7, 2013:
el opuesto de accrue entendido como devengar, sería totalizar o anualizar, o sea considerar el monto todo junto y no mes a mes
DLyons Jul 7, 2013:
cash basis accounting ?

Proposed translations

+1
11 hrs

reversal of timing adjustment

For timing adjustment see

http://www.financialpreneur.com/?p=127


For an example of its reversal search for the word in

http://www.scribd.com/doc/48863569/Cuentas-Anuales-Televisio...

Peer comment(s):
agree Mike Yarnold (X) : I agree that it is a reversal of an Accrual/Deferral of an account
13 hrs
Thanks Mike.
Something went wrong...
+1
43 mins

end of financial/fiscal year adjustment

Without more context we cannot know if we are dealing with assets (accruals) or liabilities (pre-payments); if this is a programme for both then "adjustment" might be the safest option.

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Note added at 30 days (2013-08-07 20:18:56 GMT)
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It's certainly not "reversal of timing adjustment", as that does not exist in English - these are accruals and prepayments/deferrals.

The most common types of adjustments, and the terms used for the process for creating them, are called accruals and prepayments. You can think of an accrual as a temporary fictitious invoice, and of a prepayment as a temporary fictitious credit note.

http://www.financialpreneur.com/?p=127
Peer comment(s):
agree Onidia (X)
46 mins
Many thanks! ;-)
neutral Peter Riccomini : Why end of year?
9 hrs
Because the most common period used in finance is the financial/fiscal year.
neutral Billh : It means undoing a timing adjustment made.
10 hrs
Exactly, thank you!
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