GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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00:20 Jun 16, 2011 |
Portuguese to English translations [PRO] Bus/Financial - Finance (general) | |||||||
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| Selected response from: Gilmar Fernandes United States Local time: 11:44 | ||||||
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Summary of answers provided | ||||
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4 +1 | Statement of Changes in Net Equity |
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3 | Consolidated Statement of Net Equity |
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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... |
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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 |
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