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English to Spanish - Standard rate: 0.09 EUR per word / 27 EUR per hour Russian to Spanish - Standard rate: 0.12 EUR per word / 36 EUR per hour Portuguese to Spanish - Standard rate: 0.04 EUR per word / 10 EUR per hour
Editing/proofreading Volume: 2000 words Completed: May 2006 Languages: English to Spanish
Sworn Translation of two passports and the legalization by a Notary Public
Law (general)
No comment.
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Sample translations submitted: 1
English to Spanish: Financial Report
Source text - English
*******, S.A.
ANNUAL REPORT 1997
NOTE 1 - COMPANY BUSINESS.
*******, S.A. was incorporated as a Limited Liability Company on the 11th March 1965 and became a Stock Company on the 13th January 1984. Its present registered offices are in Calle XXXXXX, 115, Alcobendas (Madrid). The business purpose is the manufacture and sale of powdered Coatings, Paint, Enamel, and Varnish, both in Spain and abroad.
NOTE 2 - BASES FOR FILING THE ANNUAL ACCOUNTS.
a) True image.
The annual accounts have been prepared based on the accounting records of *******, S.A. and are set forth in general terms, following the standards given in the Recast Wording of the Companies Act, in order to offer a true image of the assets, financial situation, and results of the Company.
b) Accounting principles.
In particular, we have applied generally accepted accounting principles, set forth in the Commercial Code, namely: Continued Management or an active company, Uniformity or consistence, Prudence, Accrual, and Adjustment, Independent registration and Purchase price.
NOTE 3 - DISTRIBUTION OF RESULTS.
The Board of Directors shall propose to the General Shareholders’ Meeting approval of the distribution of results set forth below:
Basis for distribution Thousand pesetas
- Profit and Loss, before tax 105.456
- To Legal Reserve 20.000
- To Voluntary Reserves 85.456
During the year 1997, an increase in capital was made against the Voluntary Reserves of 100 million pesetas.
NOTE 4 - VALUATION CRITERIA.
The accounting criteria applied in relation to the following items were:
A) Tangible fixed assets
These are valued at purchase price, excluding financial expenses and following deduction of accrued Depreciation. They were updated pursuant to the Budget Acts for 1979 and 1983.
A linear depreciation was calculated, or, in the case of elements which so permit, using a digressive method in accordance with the following years of useful life.
Description Years of useful life
- Buildings 33
- Fences and Paving 20
- Machinery 12
- Tools 5
- Other Installations 12
- Furnishings 10
- Electronic data processing equipment 10
- Transportation elements 7
- Other tangible fixed assets. (Laboratory equipment) 7
Expenses incurred for repair and maintenance that do not entail an increase in useful life are recorded as expenses for the year
B) Intangible fixed assets.
This heading shows the acquisition of several items of tangible fixed assets using the system of leasing, which have been valued pursuant to the New General Accounting Chart at cash value of the property.
Accordingly, following generally accepted accounting principles in Spain, the company has charged to the result for the year the quotas paid for Leasing, although, pursuant to the provisions of the Fifth Transitional Provision of Royal Decree 1643/1990, dated 20th December, which approves the General Accounting Chart, in the case of property acquired after the 1991 Financial Year, the Company has accounted the part corresponding to interests as a financial expenses and has amortized investment in fixed assets in accordance with the useful life of these assets.
C) Financial fixed assets.
Tangible assets included under financial Fixed Assets are valued at purchase price, including the expenses inherent to each operation.
D) Stocks.
Stocks are valued at the lowest price resulting between the cost price and market price.
Raw materials are valued at purchase price in accordance with the average unit price. Finished products are valued at cost price which includes raw material, labor, and expenses directly and indirectly attributable to manufacturing.
E) Debtors.
Balances receivable from customers and other debtor are classified, as the case may be, as doubtful collection when any of the following situations arise: debt outstanding for longer than 6 months, problematic recovery, or when there is a reduced probability of collection, depending on the solvency of the debtor
Accrued and annual provisions are constituted on the basis of the above-mentioned circumstances and total a net amount for the year of 6.258.807 pesetas.
F) Balances in foreign exchange.
Balances in foreign exchange accounts are valued in pesetas by applying the exchange rates in force on the date of the balance. Differences arising as the result of fluctuations in exchange rates in relation to the date of the operations are recorded in the profit and loss account for the year in which they occur.
G) Establishment expenses.
These correspond to expenses for the commissioning of new installations at Colmenar Viejo. They have been fully written-off.
H) Company tax.
This is calculated in line with the result for the year, taking into account the differences existing between the book result and the tax result (taxable base) and distinguishing between permanent differences and temporary differences deriving from: the difference between the economic cost and the tax cost resulting from the accounting of leasing operations using the new accounting standard, and negative exchange differences resulting from the valuation made at 31st December of balances from suppliers in foreign exchange.
13.411 pesetas were written off in the negative taxable base for the 1993 financial year, and no amount is presently outstanding.
The differences between Company Tax payable and the cost of that tax are recorded as pre-paid or deferred Company Tax, as the case may be.
Translation - Spanish ********, S.A.
INFORME ANUAL 1997
1. ACTIVIDADES DE LA EMPRESA
*******, S.A. fue constituida como Sociedad Limitada el 11 de marzo de 1965. El 13 de enero de 1984 se convirtió en Sociedad Anónima, teniendo su domicilio social en la Calle XXXXX, 115, Alcobendas (Madrid). La empresa se dedica a la fabricación y venta de áridos, pinturas, esmaltes y barnices, tanto en España como en el extranjero.
2. BASES DE PRESENTACIÓN DE LAS CUENTAS ANUALES
2.1. Imagen Fiel
Las cuentas anuales han sido preparadas a partir de los registros contables de *****, S.A.. Se presentan en términos generales, siguiendo las normas establecidas en el Texto Refundido de la Ley de Sociedades Mercantiles, con la finalidad de ofrecer una imagen fiel del patrimonio, de la situación financiera y de los resultados de la empresa.
2.2.Principios contables
Hemos aplicado en particular principios de contabilidad generalmente aceptados expuestos en el Código de Comercio que son los siguientes: Principio de Empresa en funcionamiento, Principio de Uniformidad, Principio de Prudencia, Principio del Devengo, Principio de Correlación de ingresos y gastos, Principio del Registro y Precio de adquisición.
3. DISTRIBUCIÓN DE RESULTADOS
El Consejo de Administración propondrá a la Junta General de Accionistas la aprobación de los resultados que se indican a continuación:
BASE DE REPARTO MILES DE PESETAS
-Beneficio antes de impuestos 105.456
-Reserva Legal 20.000
-Reserva Voluntaria 85.456
En el ejercicio 1997 se realizó una ampliación del capital con relación a la Reserva Voluntaria que ascendió a 100 millones de pesetas.
4. NORMAS DE VALORACIÓN
Los criterios contables aplicados en la formulación del informe anual son los que se describen a continuación:
A) Inmovilizado material
Los bienes comprendidos en el inmovilizado material se encuentran valorados a su precio de adquisición, excluyendo los gastos financieros y tras aplicar la deducción de la amortización acumulada. Se efectuaron actualizaciones de valores al amparo de las disposiciones legales siguientes: Ley de Actualización de Presupuestos de 1979 y de 1983.
La dotación anual a la amortización se calculó linealmente o, en el caso de productos que así lo permitieran, se recurrió a un método degresivo en función de la de vida útil estimada de los diferentes bienes según el siguiente detalle:
-Edificios 33 años
-Cercas y pavimentado 20 años
-Maquinaria 12 años
-Utillaje 5 años
-Otras instalaciones 12 años
-Mobiliario 10 años
-Equipos informáticos 10 años
-Elementos de transporte 7 años
-Otros bienes 7 años
Las reparaciones y los gastos de mantenimiento que no presentan una ampliación de la vida útil son cargados directamente a la cuenta de pérdidas y ganancias.
B) Inmovilizado inmaterial
Este apartado se refiere a la adquisición de varios elementos de inmovilizado material mediante el sistema de arrendamiento financiero (leasing), que han sido valorados conforme al Nuevo Plan General de Contabilidad como el valor en efectivo de la propiedad.
Por consiguiente, de acuerdo con principios de contabilidad ampliamente aceptados en España, la Empresa ha cargado a los resultados del ejercicio las cuotas por arrendamiento financiero (Leasing), aunque, de conformidad con la Disposición Transitoria Quinta del Real Decreto 1643/1990 de 20 de diciembre, por el que se aprueba el Plan General de Contabilidad, en el caso de propiedades adquiridas con posterioridad al ejercicio económico de 1991, la Empresa ha considerado la parte correspondiente a intereses como gastos financieros y ha amortizado la inversión en activos fijos de acuerdo con la vida útil de estos activos.
C) Inmovilizado Financiero
Los activos financieros incluidos bajo la denominación de Activo Fijo Financiero se valoran por su precio de adquisición, en donde se incluyen los gastos inherentes a cada operación.
D) Existencias
Las existencias se valoran en el precio más bajo que resulte de la diferencia entre el precio de adquisición y el precio de mercado.
El valor de las materias primas se establece por su precio de adquisición de acuerdo con el coste medio por unidad. Los productos acabados son valorados por su precio de coste que incluye la materia prima, la mano de obra y los gastos relacionados directa e indirectamente con la fabricación.
E) Deudores
Los saldos pendientes de clientes y otros deudores se denominan, si se da el caso, de dudoso cobro cuando se incurre en alguna de las siguientes circunstancias: deudas pendientes de pago de más de 6 meses, cobranza difícil, o cuando existe escasa posibilidad de cobro, dependiendo de la solvencia del deudor.
Las reservas anuales y acumuladas están constituidas en base a las mencionadas circunstancias y totalizan un montante neto para el ejercicio de 6.258.807 pesetas.
F) Existencias de divisas
La balanza de operaciones en divisa extranjera está valorada en pesetas aplicando el tipo de cambio en vigor el día que se realizó el balance. Las diferencias producto de fluctuaciones en los tipos de cambio con respecto a la fecha de las operaciones están registradas en la cuenta de resultados del año en que tuvieron lugar.
G) Gastos de establecimiento
Estos gastos corresponden a la puesta en funcionamiento de las nuevas instalaciones en Colmenar Viejo. Dichos gastos han sido amortizados en su totalidad.
H) Impuesto de sociedades
Se calcula de acuerdo con los resultados del ejercicio, tomando en consideración las diferencias existentes entre el resultado contable del ejercicio y el resultado fiscal (la base imponible) y distinguiendo entre diferencias permanentes y temporales derivadas de la diferencia entre el costo económico y el costo fiscal resultado de la contabilidad de las operaciones de arrendamiento financiero (leasing) utilizando las nuevas normas de contabilidad, y diferencias de cambio negativas resultantes de la evaluación realizada a día 31 de diciembre de los balances de los proveedores de divisa extranjera.
13.411 pesetas fueron amortizadas por la compensación de la base imponible negativa del ejercicio financiero 1993 y no existe en la actualidad cantidad alguna pendiente de pago.
Las diferencias entre Impuesto de Sociedades a pagar y el costo de este impuesto figuran como Impuesto de Sociedades anticipado o diferido, según sea el caso.
English to Spanish (Faculty of Translation. University Granada (Spain)) Russian to Spanish (Spain: University of Granada. Translation Faculty) English to Spanish (Chartered Institute of Linguists) Portuguese to Spanish ()
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I am a sworn translator of the English Language authorised by the Spanish Ministry of Foreign Affairs. I am specialized in legal economic translation but can translate as well any text on Humanities and some scientific and technical areas.
I can also translate from the Russian, Portuguese and Galician language.
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