English translation: intercompany account statements
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This is how the spreadsheets summarize intercompany account balances
Explanation: Whenever accounting documents refer to some type of chart or table "below", words like "análisis/analizar", "detalle/detallar", US accounting writing style uses "summary/to summarize" most of the time.
The following example is taken from the 60th Edition of the "2006 Accounting Trends & Techniques":
Page 379 - ATT-SEC 3.117
The following table "summarizes" tax credit carryforwards at April 30, 2005.
Page 345 - ATT-SEC 3.73
Following is a "summary of pension plans with accumulated benefit obligations in excess of plan assets:
The following example comes from the 1999 edition of "Tendencia en la Presentación de Estados Financieros y del Dictamen de Auditoría" published by the Instituto Mexicano de Contadores Públicos, A. C. (IMCP):
Las reservas anuales por depreciación y amortización de inmuebles, maquinaria y equipo "se analizan" como sigue:
In this case, my translation of "se analizan" is "are summarized".
Hope this helps.
18 years of experience doing Spanish to English translations for the Mexico City accounting, auditing, finance, and banking communities, as well as the Instituto Mexicano de Contadores Públicos, A.C.