Spanish term
Movimientos inherentes al reconocimiento del resultado integral
Movimientos inherentes a las decisiones de los accionistas:
Constitución de reservas
Traspaso del resultado neto a resultados de ejercicios anteriores
Aumento de capital social (nota 14a)
***Movimientos inherentes al reconocimiento del resultado integral:
Resultado por valuación de títulos disponibles para la
venta, neto de impuesto diferido Resultado neto
| 3 +1 | Changes related to the recognition of comprehensive income |
David Hollywood
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| 2 | Movements in recognis/zed earnings from all outside sources |
Adrian MM. (X)
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Apr 3, 2016 08:10: franglish changed "Level" from "Non-PRO" to "PRO"
PRO (3): David Hollywood, Adrian MM. (X), franglish
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Proposed translations
worked for int. orgs (IMF, OAS, IDB)
Native in: English
Works in: Spanish to English, German to English
Changes related to the recognition of comprehensive income
Movimientos inherentes al reconocimiento de la utilidad integral (nota 19b) hsbc.com.mx
Changes related to the recognition of comprehensive income (note 19b)
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Note added at 36 mins (2016-04-02 18:23:30 GMT)
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seems ok to me
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Note added at 58 mins (2016-04-02 18:45:46 GMT)
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What is 'Comprehensive Income'
Comprehensive income is the change in a company's net assets from nonowner sources over a specified period of time. Comprehensive income is a statement of all income and expenses recognized during that period. The statement includes revenue, finance costs, tax expenses, discontinued operations, profit share and profit/loss.
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Note added at 59 mins (2016-04-02 18:46:16 GMT)
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Companies typically report comprehensive income in a separate statement from income resulting from owner changes in equity, but have the option of providing information in a single statement. Many firms shy away from the single statement approach because it mixes owner and nonowner activity, which can muddle the underlying information.
Movements in recognis/zed earnings from all outside sources
There's a problem with the UK tax term of art of 'total income' of privare individuals vs. the non-standard term of comprehensive income and the macro-economic one of aggregate earnings.
Se refieren a los incrementos o disminuciones durante un periodo, derivados de transacciones, otros eventos y circunstancias, provenientes de fuentes no vinculadas con las decisiones de los accionistas.
US: The way that the IRS individual income tax form (Form 1040) is structured, one first lists all sources of income on the front side of the form, adding these up to reach “total income.”
http://www.cnsf.gob.mx/Normativa/CUS_AnexosTitulo_14/ANEXO%2014.2.8-d.pdf
http://https://prezi.com/nj85b3gamafh/estructura-del-estado-de-variacion-capital-contable/
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