Flashcards by monisues1221, updated more than 1 year ago
Created by monisues1221 over 4 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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