Demonstração das Mutações do Patrimônio Líquido

English translation: Statement of Changes in Net Equity

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Portuguese term or phrase:Demonstração das Mutações do Patrimônio Líquido
English translation: Statement of Changes in Net Equity
Entered by: Mary Palmer

00:20 Jun 16, 2011
Portuguese to English translations [PRO]
Bus/Financial - Finance (general)
Portuguese term or phrase: Demonstração das Mutações do Patrimônio Líquido
Hello! I need help translating the following: "Demonstração das Mutações do Patrimônio Líquido". Does anyone know what's the equivalent in English?

Sorry, there is no context. It's one of several financial terms listed on the first page of the document.

Thanks a lot!
Mary Palmer
United States
Local time: 11:19
Statement of Changes in Net Equity
Explanation:
Requirements of IFRSIAS 1 requires a business entity to present a separate Statement of Changes in Equity (SOCE) as one of the components of financial statements.

http://en.wikipedia.org/wiki/Statement_of_changes_in_equity#...

The statement shall show: (IAS1.106)
1.total comprehensive income for the period, showing separately amounts attributable to owners of the parent and to non-controlling interests
2.the effects of retrospective application, when applicable, for each component
3.reconciliations between the carrying amounts at the beginning and the end of the period for each component of equity, separately disclosing:
profit or loss
each item of other comprehensive income
transactions with owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control
However, the amount of dividends recognised as distributions, and the related amount per share, may be presented in the notes instead of presenting in the statement of changes in equity.

http://pt.wikipedia.org/wiki/Demonstração_das_mutações_do_pa...

Os critérios observados são itens como balanço patrimonial, demonstração do resultado do exercício, demonstração das mutações do patrimônio líquido, demonstração das origens e aplicações de recursos, notas explicativas, demonstrações comparativas, relatório de administração e parecer dos auditores independentes, entre outros.
Portuguese: www.braskem.com.br/site/portal_bras...es_6893.aspx

The criteria examined includes items such as balance sheets, income statements for the fiscal year, statements of changes in assets and liabilities, statements of cash flows, explanatory notes, comparative statements, administrative reports and independent auditor opinions, among others.
English: www.braskem.com.br/site/portal_bras...es_6893.aspx
Selected response from:

Gilmar Fernandes
United States
Local time: 09:19
Grading comment
Thanks to both of you! ;)
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1Statement of Changes in Net Equity
Gilmar Fernandes
3Consolidated Statement of Net Equity
Michael Powers (PhD)


  

Answers


8 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
Consolidated Statement of Net Equity


Explanation:
Mike

--------------------------------------------------
Note added at 10 mins (2011-06-16 00:31:41 GMT)
--------------------------------------------------

demostração = statement
património líquido - net worth
mutação - borrowing; lending

To give the idea of both borrowing and lending, the economic terms for mutations or change, "consolidated" is nice because it would include both

[PDF] Untitled - Enersis File Format: PDF/Adobe Acrobat
consolidated statement of comprehensive income, the consolidated statement of net equity, and the consolidated cash flow statement for the year ended ...
www.enersis.cl/enersis_web/memorias/en_Estados2009.pdf[PDF] $118$/ 5(3257 File Format: PDF/Adobe Acrobat
Consolidated statement of net equity changes. - Notes to the Consolidated Financial Statements. - Appendix I: Permasteelisa Group's companies ...
www.permasteelisa.it/media/documents/.../2009_AnnualReport_...[PDF] Grupo ACP líder en brindar herramientas de inclusión File Format: PDF/Adobe Acrobat
Consolidated Statement of Net Equity Changes. 139 Estado Consolidado de Flujos de Efectivo / Consolidated Cash Flow Statement ...
www.grupoacp.com.pe/imag/pdf/ACPmemoria08.pdf - SimilarENERSIS S.A. (Form: 20-F/A, Received: 11/26/2010 09:44:23) Nov 26, 2010... 2008, and January 1, 2008, as well as the consolidated statement of comprehensive income, the consolidated statement of net equity, ...
google.brand.edgar-online.com/EFX_dll/EDGARpro.dll?...?ID...

Michael Powers (PhD)
United States
Local time: 09:19
Native speaker of: Native in EnglishEnglish
PRO pts in category: 207
Login to enter a peer comment (or grade)

24 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
Statement of Changes in Net Equity


Explanation:
Requirements of IFRSIAS 1 requires a business entity to present a separate Statement of Changes in Equity (SOCE) as one of the components of financial statements.

http://en.wikipedia.org/wiki/Statement_of_changes_in_equity#...

The statement shall show: (IAS1.106)
1.total comprehensive income for the period, showing separately amounts attributable to owners of the parent and to non-controlling interests
2.the effects of retrospective application, when applicable, for each component
3.reconciliations between the carrying amounts at the beginning and the end of the period for each component of equity, separately disclosing:
profit or loss
each item of other comprehensive income
transactions with owners, showing separately contributions by and distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control
However, the amount of dividends recognised as distributions, and the related amount per share, may be presented in the notes instead of presenting in the statement of changes in equity.

http://pt.wikipedia.org/wiki/Demonstração_das_mutações_do_pa...

Os critérios observados são itens como balanço patrimonial, demonstração do resultado do exercício, demonstração das mutações do patrimônio líquido, demonstração das origens e aplicações de recursos, notas explicativas, demonstrações comparativas, relatório de administração e parecer dos auditores independentes, entre outros.
Portuguese: www.braskem.com.br/site/portal_bras...es_6893.aspx

The criteria examined includes items such as balance sheets, income statements for the fiscal year, statements of changes in assets and liabilities, statements of cash flows, explanatory notes, comparative statements, administrative reports and independent auditor opinions, among others.
English: www.braskem.com.br/site/portal_bras...es_6893.aspx

Gilmar Fernandes
United States
Local time: 09:19
Works in field
Native speaker of: Native in PortuguesePortuguese, Native in EnglishEnglish
PRO pts in category: 318
Grading comment
Thanks to both of you! ;)

Peer comments on this answer (and responses from the answerer)
agree  Milene Estevam: Statement of changes in stockholders' (USA)/shareholders' (UK) equity - Dicionário de Termos de Negócios, 2a edição, Editora Atlas
1 hr
  -> Thanks Milene :)
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