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Explanation: Sorry, but I disagree with your entry for "estado financiero." The correct, universally used translation is "FINANCIAL STATEMENT."
As to your other question,
"contratante" is one of the contracting parties (one of the parties entering into a contract or agreement), while "contratista" is the contractor, i.e., the party that hires another one to perform work on its behalf and under its responsibility.
I hope this is clear enough.