Balanço Patrimonial Individual

English translation: Separate (or Individual) Financial Statements

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Portuguese term or phrase:Balanço Patrimonial Individual
English translation:Separate (or Individual) Financial Statements
Entered by: Adam Prus-Szczepanowski

18:40 Apr 16, 2010
Portuguese to English translations [PRO]
Bus/Financial - Accounting
Portuguese term or phrase: Balanço Patrimonial Individual
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?
Adam Prus-Szczepanowski
Portugal
Local time: 15:03
Separate (or Individual) Financial Statements
Explanation:
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.
Selected response from:

lexical
Spain
Local time: 16:03
Grading comment
Thanks again!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1Personal/individual statement of assets and liabilities
Marlene Curtis
4 +1Company's Individual Balance Sheet
Isabelle17
5Separate (or Individual) Financial Statements
lexical
4Individual/Personal balance sheet
Walter Moura


  

Answers


25 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Individual/Personal balance sheet


Explanation:
http://www.consumerismcommentary.com/2009/04/02/personal-bal...

Walter Moura
Brazil
Local time: 11:03
Works in field
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 25
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4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
Personal/individual statement of assets and liabilities


Explanation:
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

Marlene Curtis
United States
Local time: 10:03
Native speaker of: Native in PortuguesePortuguese
PRO pts in category: 354
Notes to answerer
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"

Asker: Marlene, thanks a lot too! Although I did choose another answer, today I used one of your previous answers in my current translation.


Peer comments on this answer (and responses from the answerer)
agree  Claudio Mazotti
3 mins
  -> G
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
Company's Individual Balance Sheet


Explanation:
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


Isabelle17
Brazil
Local time: 11:03
Works in field
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 3

Peer comments on this answer (and responses from the answerer)
agree  Silvia Aquino
7 hrs
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5
Separate (or Individual) Financial Statements


Explanation:
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.

lexical
Spain
Local time: 16:03
Specializes in field
Native speaker of: English
PRO pts in category: 24
Grading comment
Thanks again!
Notes to answerer
Asker: Thanks a lot, lexical. Fantastic help! Really appreciated.

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