Spanish term
Translator / Teacher of English
Native in: Spanish
Works in: English to Spanish, Spanish to English
han sido previsionados
Dado que solamente se puede aplicar una parte de dichos bonos para la cancelación del impuesto a las ganancias, el saldo remanente de los créditos fiscales no utilizables han sido previsionados en su totalidad.
Gracias!
Proposed translations
United States
An economic geek with social skills
Native in: French 
Works in: English to French, French to English, Spanish to English, and 1 more.
have been set aside
https://www.proz.com/kudoz/spanish-to-english/bus-financial/...
| agree |
Adolfo Fulco
: También, y es en realidad la respuesta concreta a lo que se preguntó.
1 day 3 hrs
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Thanks!
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| agree |
Andrew Bramhall
22 days
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United Kingdom
Flair and accuracy tailored to your text
Native in: English 
Works in: Spanish to English, German to English
accounted for ( in their entirety)
| ¡Thanks! |
United States
Six languages into flawless English
Native in: English
Works in: German to English, French to English, Spanish to English, and 4 more.
have been provisioned for
http://dictionary.reverso.net/spanish-english/provisionar
| ¡Thanks! |
| agree |
Luis M. Sosa
: Yes, provision is the term used in theses circumstances
2 hrs
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| disagree |
Francois Boye
: doesn't make sense! Why? There is no liability or risk to provision for!
3 hrs
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Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish)
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
a set-aside has been made for the balancing allowance of all of the unusable tax reliefs
Also 'previsionar' can mean both to set aside a reserve or provision for as well as to estimate.
Residual balance I take to be a 'balancing allowance' - a plus figure left over and treated as a taxable profit in the UK vs. a balancing charge deductible as a minus figure e.g. for income tax payable (the UK HMRC has recently mis/used this term on my statement of account) or of a writing-down depreciation allowance.
A provision is an amount of cash set aside from the profits in the accounts of a business to cover a known liability or to account for depreciation of an asset.
Amount deducted from or added to the pre-tax profit, depending on whether the actual depreciation on fixed assets exceeds or falls below the capital allowance availed. Also called balancing change (not charge).
http://debitoor.com/dictionary/provision
http://www.linguee.com/spanish-english/translation/una+previsión.html
| ¡Thanks, Adrian! |
| agree |
Adolfo Fulco
: The subject and verb not agreeing is just a grammar mistake. Tengo amigos contadores que no son muy duchos con la palabra, pero son grandes profesionales de los números.//Debería haber sido *ha sido previsionado* o *se ha hecho una previsión del saldo*.
2 hrs
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Gracias por la confianza.
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Francois Boye
: You turned the sentence in Spanish upside down!
3 hrs
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Exactly - well spotted - and you will notice the grammatical, semantic and accounting reason why.//That never stopped you lifting, without attribution and oddly interpreted, my set-aside idea.
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Andrew Bramhall
: Way too wordy and long-winded;
22 days
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That never stopped the chosen answer plagiarising, without attribution and oddly interpreted, my set-aside idea.
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Discussion
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