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Si "Memoria del Ejercicio" se refiere a toda la presentación, es "Annual Report". Si fuesen las notas explicativas, son las "notes". Y si es la memoria ejecutivia, de resumen que encabeza al "Annual Report", se podría traducir "Letter to Shareholders".
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Explanation: memoria - notes to the accounts/ financial statements
canaria United Kingdom Local time: 21:10 Works in field Native speaker of: English PRO pts in category: 8