5290254
Description
Flashcards by monisues1221, updated more than 1 year ago
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Created by monisues1221
over 9 years ago
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| Question | Answer |
| RESERVE (RESERVA) | The reserve is equal to 20% of the adjusted paid-in capital. |
| INFLATION (INFLACIÓN) | Monetary policy was credible and managed to keep inflation low. |
| DEPRECIATION (DEPRECIACIÓN) | The fixed assets are reviewed every year and their depreciation begins when the assets are in a condition to be used. |
| SHAREHOLDER (ACCIONISTA) | CORFO remains the single largest other shareholder in these companies. |
| LEASE (ARRENDAMIENTO) | Payments made under operating leases are charged to the income statement, on a linear basis over the term of the contract. |
| ASSET (ACTIVO ) | The issued share capital must at all times be equal to the net value of the underlying assets. |
| LIABILITY (PASIVO) | Items of the assets and liabilities denominated in foreign currencies. |
| INTERESTS (INTERESES) | When drawn, bank debt bears interest at a floating rate and accordingly the fair value approximates the carrying value. |
| LOAN (PRÉSTAMO ) | The financial intermediary determines the loan conditions on the basis of a risk assessment of the client and the origin of the funds. |
| COMMISSION (COMISIÓN) | The trusts have been valued and presented pursuant to the accounting rules prescribed by the banking commission. |
| IMPAIRMENT (DETERIORO) | Impairment losses and income from disposal of financial instruments |
| FINES (MULTAS) | Fines are not specifically designated in the law. |
| TAXPAYER. (CONTRIBUYENTE) | Tax liability arises on the obtaining of income by the taxpayer. |
| OBLIGATION (OBLIGACIÓN) | At the issuance date of these financial statements this obligation has been paid. |
| CHART OF ACCOUNTS (CATÁLOGO DE CUENTAS ) | The chart of accounts of the parent company identifies each subsidiary using segments. |
| TREASURY (TESORERÍA) | The treasury technical instructions have been amended to incorporate this provision. |
| EQUITY (PATRIMONIO O CAPITAL) | The debentures have been classified into their debt and equity components. |
| CONTRIBUTION (APORTE) | Korea, joined as a new shareholder in 2005 and paid in full its capital contribution. |
| RETENTION (RETENCIÓN) | Retention refers to the length of time we store money. |
| TAXES (IMPUESTO) | However there may be value added taxes in your country |
| BONDS (BONOS) | The interest rate on these bonds is adjusted on a quarterly basis. |
| INSURANCE (SEGURO) | For financial assets issued by corporations and insurance companies the risk weight will be 100%. |
| OFFSETS (COMPENSACION) | Purchasing offsets supports projects that help mitigate the impact of your shipping. |
| DEDUCTION (DEDUCCIÓN) | In this case, the seller receives a tax deduction for the difference between the discounted sales price and the fair market. |
| DIVIDENDS (DIVIDENDOS) | The returns take the form of dividends and are paid out on a quarterly basis. |
| SEAT (ASIENTO) | The adjustment entry is lower than the rate of inflation. |
| POLICY (POLIZA) | The policy holder pays a monthly premium to the insurance company. |
| FURNITURE (MOBILIARIO) | Furniture is in line with international ergonomic regulations. |
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