https://www.proz.com/kudoz/spanish-to-english/accounting/4701122-cuentas-anuales-individuales-auditadas.html

cuentas anuales individuales auditadas

English translation: audited individual annual accounts

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:cuentas anuales individuales auditadas
English translation:audited individual annual accounts
Entered by: Edward Tully

12:31 Feb 19, 2012
Spanish to English translations [PRO]
Bus/Financial - Accounting / Financial statements/accounts
Spanish term or phrase: cuentas anuales individuales auditadas
The sentence in full:

El importe de la Emisión no excede del límite previsto en el artículo 405 de la Ley de Sociedades de Capital, ascendiendo el capital social desembolsado más las reservas y las cuentas de regularización y actualización de balances de la Sociedad aceptadas por el Ministerio de Economía y Hacienda, conforme a >>> cuentas anuales individuales auditadas
David Howard
United Kingdom
Local time: 21:37
audited individual/unconsolidated annual accounts
Explanation:
I think "individual" is fine here, just meaning prior to consolidation, but you could use "unconsolidated", although that is less common.
[PDF]
2010 Consolidated Annual Accounts www.laseda.es/data/info.../2010_consolidated_annual_account... publicado que a ti también te gusta esto. Deshacer
Formato de archivo: PDF/Adobe Acrobat
B.1.31 Are the individual and consolidated annual accounts certified prior to their submission for approval by the board? YES. Indicate the person(s) certifying ...
[PDF]
AUDIT REPORT IBERDROLA, S.A. AND SUBSIDIARIES ... www.iberdrola.es/webibd/.../jga09_CuentasAnualesConsolidada...
Has publicado que a ti también te gusta esto. Deshacer
Formato de archivo: PDF/Adobe Acrobat
(Translation of a report and consolidated annual accounts originally issued in Spanish. In the event of discrepancy, the Spanish-language version prevails) ...
AUDIT REPORT IBERDROLA RENOVABLES, S.A. AND ... www.zonebourse.com/.../Iberdrola Renovables SAU_Rapport...H... publicado que a ti también te gusta esto. Deshacer
(Translation of a report and consolidated annual accounts originally issued in Spanish. In the event of discrepancy, the Spanish-language version prevails) ...
NBB: Consultation of annual accounts: summary www.nbb.be › ... › Central Balance Sheet OfficeEn caché - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
... the filed documents, namely the references of all annual accounts and consolidated annual accounts that have been filed with the NBB since 1 January 1992; ...
2010 Annual Reports - repsol.com www.repsol.com › ... › Financial informationEn caché - Similares - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
7 Mar 2011 – ... the individual and consolidated Annual Accounts Audit Reports and Management Report, and the statement of responsibility for its content, ...


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Note added at 4 hrs (2012-02-19 17:14:58 GMT)
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Here are some original texts, re John's comment:
[PDF]
TABLE OF CONTENTS FOR AUDIT, COMPLIANCE, AND ... www.utsystem.edu/.../11-09AuditComplianceMg... - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
Formato de archivo: PDF/Adobe Acrobat - Vista rápida
each institution with the greatest risk are identified to be audited. Individual annual audit plans were prepared at UT System Administration and each institution in ...
Financial Reports - Monbat 2007 | The Source Of Power www.monbat.com/showpage.php?PageID=142En caché - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
2009 Audited individual annual report. Click here to download (xls) ------------------ -------------------------------------------------------------------------------------- Financial ...
[PDF]
Procedure for conflicts of interest and related- Party transactions with ... www.iberdrola.es/webibd/.../NormaConflictos.pd... - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
Formato de archivo: PDF/Adobe Acrobat - Vista rápida
the consolidated annual income of the Company as reflected in the audited individual annual financial statements for the most recent fiscal year closed as of the ...
Equity * 100 Balance sheet total for W.R._Grace (GRA) www.wikinvest.com/.../Equity_100_Balance_Sh... - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
The calculation is to be based on the Premium Client's audited individual annual accounts for the relevant financial year, using the same accounting and ...
Time for an override or accountability? | Goldwater Institute www.goldwaterinstitute.org/.../time-override-or-...En caché - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
22 Mar 2007 – Because the Superintendents Annual Financial Report is compiled using self- reported, un-audited individual Annual Financial Reports, an ...


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Note added at 5 hrs (2012-02-19 17:53:23 GMT)
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I certainly wouldn't use "financial statements" (balances) for "cuentas anuales".
http://www.proz.com/kudoz/English/bus_financial/464579-annua...
Selected response from:

Edward Tully
Local time: 22:37
Grading comment
Thanks Edward, much appreciated.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2audited individual/unconsolidated annual accounts
Edward Tully
5audited separate financial statements
John Rynne
4individual audited financial statements
eski


  

Answers


4 hrs   confidence: Answerer confidence 5/5
audited separate financial statements


Explanation:
See IAS 27


    Reference: http://www.iasplus.com/standard/ias27.htm
John Rynne
Local time: 22:37
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 129

Peer comments on this answer (and responses from the answerer)
neutral  Edward Tully: "separate" and "individual" are used indiscriminately in the reference you have supplied, and these are annual acounts not financial statements.
25 mins
  -> 1) I worked at the firm that is responsible for much of the terminology now standard in translating Spanish financial statements. Those translations are not "holy writ". 2) "financial statements" most certainly IS the correct transactions for ctas annuals
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
individual audited financial statements


Explanation:
individual audited financial statements

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Note added at 4 hrs (2012-02-19 17:09:31 GMT)
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www.state.nj.us/treasury/pensions/annrprts.shtmlEn caché - Similares - Traducir esta página
Haz hecho público que te gusta. Deshacer
6 Jan 2012 – Fiscal Year 2011. Comprehensive Audited Financial Statement Report for 2011 ... Individual Fund and System Audit Reports for 2011 (

www.eisneramper.com/501c3-non-profit-financi...En caché - Traducir esta página
Haz hecho público que te gusta. Deshacer
16 May 2011 – A nonprofit organization may require audited financial statements based on State laws, or by an individual or government grantor. A reviewed ...


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Note added at 4 hrs (2012-02-19 17:10:53 GMT)
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eski :))

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Note added at 4 hrs (2012-02-19 17:11:54 GMT)
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Audited Financial Statements presents the individual audited financial statements and schedules to financial statements for each of the school jurisdictions in the ...


eski
Mexico
Local time: 14:37
Native speaker of: Native in EnglishEnglish, Native in SpanishSpanish
PRO pts in category: 9
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26 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
audited individual/unconsolidated annual accounts


Explanation:
I think "individual" is fine here, just meaning prior to consolidation, but you could use "unconsolidated", although that is less common.
[PDF]
2010 Consolidated Annual Accounts www.laseda.es/data/info.../2010_consolidated_annual_account... publicado que a ti también te gusta esto. Deshacer
Formato de archivo: PDF/Adobe Acrobat
B.1.31 Are the individual and consolidated annual accounts certified prior to their submission for approval by the board? YES. Indicate the person(s) certifying ...
[PDF]
AUDIT REPORT IBERDROLA, S.A. AND SUBSIDIARIES ... www.iberdrola.es/webibd/.../jga09_CuentasAnualesConsolidada...
Has publicado que a ti también te gusta esto. Deshacer
Formato de archivo: PDF/Adobe Acrobat
(Translation of a report and consolidated annual accounts originally issued in Spanish. In the event of discrepancy, the Spanish-language version prevails) ...
AUDIT REPORT IBERDROLA RENOVABLES, S.A. AND ... www.zonebourse.com/.../Iberdrola Renovables SAU_Rapport...H... publicado que a ti también te gusta esto. Deshacer
(Translation of a report and consolidated annual accounts originally issued in Spanish. In the event of discrepancy, the Spanish-language version prevails) ...
NBB: Consultation of annual accounts: summary www.nbb.be › ... › Central Balance Sheet OfficeEn caché - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
... the filed documents, namely the references of all annual accounts and consolidated annual accounts that have been filed with the NBB since 1 January 1992; ...
2010 Annual Reports - repsol.com www.repsol.com › ... › Financial informationEn caché - Similares - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
7 Mar 2011 – ... the individual and consolidated Annual Accounts Audit Reports and Management Report, and the statement of responsibility for its content, ...


--------------------------------------------------
Note added at 4 hrs (2012-02-19 17:14:58 GMT)
--------------------------------------------------

Here are some original texts, re John's comment:
[PDF]
TABLE OF CONTENTS FOR AUDIT, COMPLIANCE, AND ... www.utsystem.edu/.../11-09AuditComplianceMg... - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
Formato de archivo: PDF/Adobe Acrobat - Vista rápida
each institution with the greatest risk are identified to be audited. Individual annual audit plans were prepared at UT System Administration and each institution in ...
Financial Reports - Monbat 2007 | The Source Of Power www.monbat.com/showpage.php?PageID=142En caché - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
2009 Audited individual annual report. Click here to download (xls) ------------------ -------------------------------------------------------------------------------------- Financial ...
[PDF]
Procedure for conflicts of interest and related- Party transactions with ... www.iberdrola.es/webibd/.../NormaConflictos.pd... - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
Formato de archivo: PDF/Adobe Acrobat - Vista rápida
the consolidated annual income of the Company as reflected in the audited individual annual financial statements for the most recent fiscal year closed as of the ...
Equity * 100 Balance sheet total for W.R._Grace (GRA) www.wikinvest.com/.../Equity_100_Balance_Sh... - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
The calculation is to be based on the Premium Client's audited individual annual accounts for the relevant financial year, using the same accounting and ...
Time for an override or accountability? | Goldwater Institute www.goldwaterinstitute.org/.../time-override-or-...En caché - Traducir esta página
Has publicado que a ti también te gusta esto. Deshacer
22 Mar 2007 – Because the Superintendents Annual Financial Report is compiled using self- reported, un-audited individual Annual Financial Reports, an ...


--------------------------------------------------
Note added at 5 hrs (2012-02-19 17:53:23 GMT)
--------------------------------------------------

I certainly wouldn't use "financial statements" (balances) for "cuentas anuales".
http://www.proz.com/kudoz/English/bus_financial/464579-annua...

Edward Tully
Local time: 22:37
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 295
Grading comment
Thanks Edward, much appreciated.

Peer comments on this answer (and responses from the answerer)
neutral  John Rynne: all your quotes are from translations
3 hrs
  -> yes, these show the accepted nature of the term.

agree  Richard Hill: seems fine!
6 hrs
  -> many thanks! ;-)

agree  Richard Cadena
6 hrs
  -> many thanks! ;-)
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