Flashcards on Bilingual Financial Statement Terminology
Bilingual Financial Statement Terminology: English-Spanish Guide
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Consolidated Financial Statements
19 cards
Card 1
Question: What is the Spanish title of the statement that presents net income and other consolidated comprehensive income?
Answer: Estados de resultados integrales consolidados
Card 2
Question: What is the Spanish term for 'Net income' in consolidated statements?
Answer: Utilidad neta
Card 3
Question: Which item groups foreign currency translation adjustments and unrealized gains/losses?
Answer: Other Comprehensive Income (OCI) (loss) / Other Comprehensive Income (loss)
Card 4
Question: What is the Spanish term for foreign currency translation adjustment, net of tax?
Answer: Variación por conversión de moneda extranjera, neto de impuestos
Card 5
Question: What elements does the unrealized variation in derivative instruments, net of tax, include?
Answer: Change in fair value of derivative instruments and adjustment for net realized (gains) losses included in net income, totaling the overall change in u
Card 6
Question: What elements does the unrealized variation in marketable debt securities, net of tax, include?
Answer: Change in fair value of marketable debt securities and adjustment for net realized (gains) losses included in net income, resulting in the overall cha
Card 7
Question: What is the Spanish term for total other comprehensive income?
Answer: Total de otro resultado integral (pérdida)
Card 8
Question: What is the Spanish term for 'Total comprehensive income'?
Answer: Resultado integral total
Card 9
Question: What is the Spanish title of the statement that shows movements in shareholders' equity?
Answer: Estados consolidados de cambios en el patrimonio / Estados consolidados de cambios en el patrimonio de los accionistas
Card 10
Question: What is the Spanish term for the beginning balance of shareholders' equity?
Answer: Patrimonio total de los accionistas, saldos iniciales