Glossary entry (derived from question below)
Portuguese term or phrase:
Balanço Patrimonial Individual
English translation:
Separate (or Individual) Financial Statements
Added to glossary by
Adam Prus-Szczepanowski
Apr 16, 2010 18:40
14 yrs ago
6 viewers *
Portuguese term
Balanço Patrimonial Individual
Portuguese to English
Bus/Financial
Accounting
Estou fora do Brasil há muito tempo. Parece que hoje em dia as empresas tem que apresentar 2 tipos de demonstrações contábeis. A individual e a consolidada. Consolidada é fácil traduzir (Consolidated Balance Sheet). Mas como traduzo "Balanço/Lucros&Perdas INDIVIDUAL? The catch é o INDIVIDUAL. Parece que são as demonstrações entre o Fisco e a Empresa, e que o acionista não tem acesso! Uma LUZ, please?
Proposed translations
(English)
Proposed translations
1 hr
Selected
Separate (or Individual) Financial Statements
I do not normally answer these questions but I hate to see you in danger of being led astray.
The opposite of consolidated financial statements used to be 'individual financial statements' (http://en.wikipedia.org/wiki/Consolidated_financial_statemen... inter alia) but the recent move in the USA and the EU to International Financial Reporting Standards (IFRS) has changed the terminology to 'separate financial statements' (http://www.iasplus.com/standard/ias27.htm).
IFRS also mean that terms like Balance Sheet and P&L Account have changed too - but that's another story.
The opposite of consolidated financial statements used to be 'individual financial statements' (http://en.wikipedia.org/wiki/Consolidated_financial_statemen... inter alia) but the recent move in the USA and the EU to International Financial Reporting Standards (IFRS) has changed the terminology to 'separate financial statements' (http://www.iasplus.com/standard/ias27.htm).
IFRS also mean that terms like Balance Sheet and P&L Account have changed too - but that's another story.
Note from asker:
Thanks a lot, lexical. Fantastic help! Really appreciated. |
4 KudoZ points awarded for this answer.
Comment: "Thanks again!"
25 mins
+1
4 mins
Personal/individual statement of assets and liabilities
Balanço patrimonial = statement of assets and liabilities
How To Make A Personal Statement Of Assets And Liabilities To ...
Jul 18, 2008 ... One of the best ways to see how financially healthy you are is to calculate your net worth. You do this by preparing a personal statement of ...
fitzvillafuerte.com/how-to-make-a-personal-statement-of-assets-and-liabilities-to-calculate-your-net-worth.html - Philippines
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Note added at 42 mins (2010-04-16 19:23:18 GMT)
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I would use "individual statement of assets and liabilities".
Personal net worth calculator - Templates - Microsoft Office Online
When you enter your clients' individual assets and liabilities, their total assets and liabilities are automatically displayed in a table and graphically ...
office.microsoft.com › ... › More categories › Calculators
How To Make A Personal Statement Of Assets And Liabilities To ...
Jul 18, 2008 ... One of the best ways to see how financially healthy you are is to calculate your net worth. You do this by preparing a personal statement of ...
fitzvillafuerte.com/how-to-make-a-personal-statement-of-assets-and-liabilities-to-calculate-your-net-worth.html - Philippines
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Note added at 42 mins (2010-04-16 19:23:18 GMT)
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I would use "individual statement of assets and liabilities".
Personal net worth calculator - Templates - Microsoft Office Online
When you enter your clients' individual assets and liabilities, their total assets and liabilities are automatically displayed in a table and graphically ...
office.microsoft.com › ... › More categories › Calculators
Note from asker:
Marlene, thanks, but here we're talking about companies (pessoa jurídica). Obviously I cannot mention the name of the company. There are 2 balance sheets, side by side, ending on dec 31st, 2009. One column stands for "CONSOLIDADO" and the other "INDIVIDUAL" |
Marlene, thanks a lot too! Although I did choose another answer, today I used one of your previous answers in my current translation. |
+1
1 hr
Company's Individual Balance Sheet
Ex.: ...there will be a receivable on the parent company's individual balance sheet and a payable on the subsidiary company's individual balance sheet. ...
books.google.com.br/books?isbn=0618736611...
Consequently all the individual assets and liabilities of a company vest in its own name, and not in the name of the shareholders who ultimately have ...
books.google.com.br/books?isbn=0750665912...
.... is that it values the individual assets and liabilities of a business, ...
www.thefreelibrary.com › ... › The Tax Adviser › October 1, 1995 - Cached - Similar
books.google.com.br/books?isbn=0618736611...
Consequently all the individual assets and liabilities of a company vest in its own name, and not in the name of the shareholders who ultimately have ...
books.google.com.br/books?isbn=0750665912...
.... is that it values the individual assets and liabilities of a business, ...
www.thefreelibrary.com › ... › The Tax Adviser › October 1, 1995 - Cached - Similar
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