Glossary entry (derived from question below)
Spanish term or phrase:
CAPITAL SOCIAL ACTUALIZADO
English translation:
RESTATED CAPITAL STOCK
Added to glossary by
Richard Cadena
Dec 31, 2008 01:15
15 yrs ago
3 viewers *
Spanish term
CAPITAL SOCIAL ACTUALIZADO
Spanish to English
Bus/Financial
Accounting
This is a Financial Statement entry under Capital Contable Heading. It comes right after Capital Social Nominal. These are Mexican prepared Financials.
Proposed translations
(English)
Change log
Jan 5, 2009 14:38: Richard Cadena changed "Edited KOG entry" from "<a href="/profile/722317">danadiana's</a> old entry - "CAPITAL SOCIAL ACTUALIZADO"" to ""RESTATED CAPITAL STOCK""
Proposed translations
+4
38 mins
Selected
RESTATED CAPITAL STOCK
Capital Social = Capital Stock
Actualización = Restatement (noun)
Actualizar = To Restate (verb)
Actualizado(a) = Restated (past partticiple used as an adjective)
Restatement as defined by Barron's Dictionary of Accounting Terms
A reiteration or republication of a financial statement or document, such as a balance sheet or income statement, in a manner that incorporates revisions and changes on accounting principles or policies.
Comment: Actualización - Restatement in Mexican accounting involves inflation accounting. A "restatement" in this case is really an adjustment due to inflation, that is, such adjustments are increases in the pertinent amount(s) caused by inflation.
Check out Mexico's Boletín B-10 "Los Efectos de la Inflación en la Información Financiera y sus Cinco Adecuaciones".
In conclusion, "restated capital stock" is capital stock that has been adjusted for inflation.
Hope this helps.
Two months away from completing 20 years of translating for Mexico City based member firms of first and second tier International Public Accounting Firms, as well as other financial entities and banks.
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Note added at 44 mins (2008-12-31 02:00:37 GMT)
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Tom West's Dictionary has the following:
Actualizar - To Restate (for purposes of inflation only)
Actualización - Adjustment for inflation, restatement of amounts based on changes in the National Consumer Price Index
Note: "Update" is not used in inflation accounting.
--------------------------------------------------
Note added at 1 hr (2008-12-31 03:09:22 GMT)
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The following definition of "actualización de capital social" in the Diccionario de Finanzas / inglés-español by Contador Público Andres Cué Vega, a retired partner of AGN-Prieto Ruiz de Velasco, S. C., a Mexican member firm of the AGN network.
Actualización de capital social (restatement of capital stock): Esta actualización se realiza analizando el capital por fechas de aportación, desde el inicial hacia el actual y aplicando el índice de inflación desde la fecha de aportación hasta la fecha del balance.
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Note added at 1 day16 hrs (2009-01-01 18:13:23 GMT)
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Restated Capital Stock would be for US purposes, whereas Restated Share Capital would be for UK pùrposes.
In my experience with the Mexico City based member firms of international public accounting firms, all of them use "restated" for "actualizado" when dealing with inflation and Bulletin B-10.
In addition, financial statements issued in Mexico with historical amounts are subject to a qualified opinion, which is considered as a departure from the provisions of Bulletin B-10. Companies sometimes issue two sets of financial statements: one with historical amounts to be sent to the parent company abroad and the other with restated amounts for local Mexican purposes, pursuant to Bulletin B-10.
Actualización = Restatement (noun)
Actualizar = To Restate (verb)
Actualizado(a) = Restated (past partticiple used as an adjective)
Restatement as defined by Barron's Dictionary of Accounting Terms
A reiteration or republication of a financial statement or document, such as a balance sheet or income statement, in a manner that incorporates revisions and changes on accounting principles or policies.
Comment: Actualización - Restatement in Mexican accounting involves inflation accounting. A "restatement" in this case is really an adjustment due to inflation, that is, such adjustments are increases in the pertinent amount(s) caused by inflation.
Check out Mexico's Boletín B-10 "Los Efectos de la Inflación en la Información Financiera y sus Cinco Adecuaciones".
In conclusion, "restated capital stock" is capital stock that has been adjusted for inflation.
Hope this helps.
Two months away from completing 20 years of translating for Mexico City based member firms of first and second tier International Public Accounting Firms, as well as other financial entities and banks.
--------------------------------------------------
Note added at 44 mins (2008-12-31 02:00:37 GMT)
--------------------------------------------------
Tom West's Dictionary has the following:
Actualizar - To Restate (for purposes of inflation only)
Actualización - Adjustment for inflation, restatement of amounts based on changes in the National Consumer Price Index
Note: "Update" is not used in inflation accounting.
--------------------------------------------------
Note added at 1 hr (2008-12-31 03:09:22 GMT)
--------------------------------------------------
The following definition of "actualización de capital social" in the Diccionario de Finanzas / inglés-español by Contador Público Andres Cué Vega, a retired partner of AGN-Prieto Ruiz de Velasco, S. C., a Mexican member firm of the AGN network.
Actualización de capital social (restatement of capital stock): Esta actualización se realiza analizando el capital por fechas de aportación, desde el inicial hacia el actual y aplicando el índice de inflación desde la fecha de aportación hasta la fecha del balance.
--------------------------------------------------
Note added at 1 day16 hrs (2009-01-01 18:13:23 GMT)
--------------------------------------------------
Restated Capital Stock would be for US purposes, whereas Restated Share Capital would be for UK pùrposes.
In my experience with the Mexico City based member firms of international public accounting firms, all of them use "restated" for "actualizado" when dealing with inflation and Bulletin B-10.
In addition, financial statements issued in Mexico with historical amounts are subject to a qualified opinion, which is considered as a departure from the provisions of Bulletin B-10. Companies sometimes issue two sets of financial statements: one with historical amounts to be sent to the parent company abroad and the other with restated amounts for local Mexican purposes, pursuant to Bulletin B-10.
Reference:
Note from asker:
| I completely agree with this explanation as these financial mention the influence of inflation effects in the financial information presented and they are mexican financials and they mention Bulletin 10 too. While I would have gone for adjusted share capital myself, this explanation is so sensible that I think I may just write Restated share capital now. Thanks. |
Peer comment(s):
| agree |
Michael Powers (PhD)
: This is possible, too, based on your excellent source (Thomas West). Also note that "discounted capital stock" is germane in accounting and backed up by the excellent Collins Unabridged Spanish-English Dictionary. - Mike :)
19 mins
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Thank you, Michael. Best wishes for 2009, Richard.
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| agree |
LexisPlus
40 mins
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Thank you, TransBureau. Best wishes for 2009, Richard.
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| agree |
Adrian MM. (X)
: right for the US, not necessarily for Ireland.
8 hrs
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Thank you, Tom. Best wishes for 2009, Richard
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| agree |
Sgallomuniz
: Agree. Happy New Year!!. Kind regards, Silvia
1 day 2 hrs
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Muchas gracias, Silvia. Lo mejor para tí en el 2009. Saludos, Richard
|
4 KudoZ points awarded for this answer.
Comment: "Thanks"
+3
3 mins
adjusted capital
Mexico, Accountancy, Withholding Taxes - Deloitte & Touche - 26/06 ... - [ Traducir esta página ]26 Jun 1996 - Mexico - Accountancy - Withholding Taxes - Deloitte & Touche - ... If the repayment exceeds the adjusted capital, the difference is multiplied ...
www.mondaq.com/article.asp
www.mondaq.com/article.asp
Peer comment(s):
| agree |
María Eugenia Wachtendorff
: Good, too!
21 mins
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Thanks! Happy New Year!
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| neutral |
Michael Powers (PhD)
: I believe "adjusted" is fine; however, there is an adjective missiing for "capital" since it has to be a certain type of capital, at least IMHO. I am going to write a note above. Saludos y Feliz Año Nuevo - Mike :)
29 mins
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Thanks for your comment, Mike. On balance sheets, this sub-heading is usually shown as Capital alone. Have a great 2009!
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| agree |
RichardDeegan
9 hrs
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Thanks Richard, Happy New Year!
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| agree |
Sgallomuniz
: Concido. Feliz Año!!!. Saludos, Silvia
1 day 3 hrs
|
-2
5 mins
Tarik Boussetta
You come, You see, and YOU CONQUER!
Native in: Arabic
Works in: Arabic to English, English to Arabic, Arabic to French, and 2 more.
Actualized social capital
Actualized social capital
Peer comment(s):
| disagree |
María Eugenia Wachtendorff
: I'm sorry, but your answer is completely wrong.
13 mins
|
| disagree |
Michael Powers (PhD)
: Sorry, Tarik. "social" does not translate as "social" in Spanish when dealing with business. Usually it translates as "corporate" although in this case there is a set phrase, "capital stock." "Actualized" is never the way "actualizado" is translated.
23 mins
|
+2
18 mins
María Eugenia Wachtendorff
Chile
Chile
Native in Spanish
Works in field
Chile
40 Years Business, Legal, Certificates
Native in: Spanish 
Works in: English to Spanish, Spanish, Spanish to English
Related KudoZ points
:
120
updated share capital
"Social" means the company is a corporation, so it has to be "share capital."
Peer comment(s):
| agree |
Michael Powers (PhD)
: yes, this is good, too, María Eugenia - Mike :)
12 mins
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Thank you, Mike :)
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| agree |
Sgallomuniz
: Concido Maru. Feliz Año!!!. Saludos, Silvia
1 day 2 hrs
|
+3
13 mins
Michael Powers (PhD)
United States
United States
Native in English
Works in field
United States
US Court Cert. 1980 Ph.D. 1981
Native in: English
Works in: Spanish to English, Portuguese to English, English to Spanish, and 2 more.
Related KudoZ points
:
210
updated capital stock
"actualizado" is a deceptive cogante between Spanish and English and is translated as either "updated" or "current".
In Marina Orellana's Glosario internacional del traductor, the translation of "capital social" is either "capital stock" or "equity"."
Results 1 - 10 of about 96 for accounting "updated capital stock". (0.48 seconds)
Search Results
1. [PDF]
Statistics on Tangible Capital Stock Direct Observation at ...
File Format: PDF/Adobe Acrobat - View as HTML
Updated capital stock figures do not have this ... as a result of poor accounting procedures, in some cases it is difficult to avoid. Some items, ...
www.oecd.org/dataoecd/7/54/2666621.pdf - Similar pages -
by G Meinen - 1997 - Cited by 2 - Related articles - All 2 versions
2. [PDF]
OECD OCDE
File Format: PDF/Adobe Acrobat - View as HTML
found between the calculated (updated) capital stock and the benchmarks set by the ... main conditions: the quality of company accounting procedures and the ...
www.oecd.org/dataoecd/57/18/2662865.pdf - Similar pages -
by GW Meinen - Related articles
More results from www.oecd.org »
3.
FedFlash National News - November 15, 2008
... Reserve Bank accounting department for further assistance and direction. Visit www.federalreserve.gov/reportforms for the recently updated capital stock ...
www.frbservices.org/communications/fedflash/111508/national... - 28k - Cached - Similar pages -
4. [PDF]
FedFlash November 15, 2008
File Format: PDF/Adobe Acrobat - View as HTML
recently updated capital stock applications. .... information and allowing for greater interoperability with back-end accounting systems. ...
www.frbservices.org/files/communications/pdf/fedflash/fedfl... - Similar pages -
5.
Saraiva » IR » Financial Information » Financial Statements
The financial statements were prepared based on the accounting practices issued by the .... Updated capital stock. 51210. 51210. Stockholders' equity ...
www.saraivari.com.br/eng/infofinan/demonstrativo.asp?id=79 - 103k - Cached - Similar pages -
6.
Permanent Revolution - Chris Harman changes tack on the UK economy
... according to DTI estimates of updated capital stock figures to 2001. .... which now employ over twice as many people as manufacturing, accounting for ...
www.permanentrevolution.net/entry/1361 - 62k - Cached - Similar pages -
7.
Chicago's Economic Transformation: Past and Future
... accounting for large output gains despite the continued reduction in overall ... results of a newly updated capital stock and a possible shift of ...
www.questia.com/PM.qst?a=o&se=gglsc&d=5001654198 - Similar pages -
by G Schindler - 1995 - Cited by 5 - Related articles
8. [PDF]
MEXICAN STOCK EXCHANGE
File Format: PDF/Adobe Acrobat - View as HTML
accounting principles that oblige to include securitizing operations in ...... with 5% of annual net income until reaching 20% of the updated capital stock. ...
www.pinfra.com.mx/english/reporte2005en.pdf - Similar pages -
9.
The Delta-Model Revisited: recent trends in the structural ...
Source: van Ark and de Jong (1996), updated. Capital stock from Groote, et al. ..... Ark, B. van, (1996) Sectoral growth accounting and structural change in ...
www.ingentaconnect.com/content/routledg/cira/2000/00000014/... - Similar pages -
by B VAN ARK - 2000 - Cited by 11 - Related articles - All 11 versions
10.
Doireann Fitzgerald | Stanford University | “Terms-of-Trade ...
[15] Engel, C. (1999), “Accounting for US Real Exchange Rate Changes,”Journal of ... The updated capital stock series were not sensitive to the choice of ...
stanford.academia.edu/.../Papers/.../“Terms-of-Trade-Effects---Interdependence-and-Cross-Country-Differences-i... - 86k - Cached - Similar pages -
Mike :)
--------------------------------------------------
Note added at 55 mins (2008-12-31 02:11:11 GMT)
--------------------------------------------------
another possibility: "discounted capital stock"
#
European Economic Review : Obsolescence, input augmentation, and ...
For this reason, growth accounting cannot ignore the decomposition of ... discounted capital stock series is equivalent to substituting Eq. 5, giving ...
linkinghub.elsevier.com/retrieve/pii/S0014292197001086 - Similar pages -
by M Gort - 1998 - Cited by 20 - Related articles
# [PDF]
RATIONAL PONZI GAMES by Stephen A. O'Connell
File Format: PDF/Adobe Acrobat - View as HTML
related to Tirole's (1985) discussion of bubble accounting. When the debt is ..... limiting discounted capital stock to zero). Plugging in the difference ...
finance.wharton.upenn.edu/~rlwctr/papers/8618.PDF - Similar pages -
# [PDF]
T , , I R
File Format: PDF/Adobe Acrobat - View as HTML
The transversality condition requires that the discounted capital stock valued ..... Growth accounting. offers a way to solve this difficulty for the modern ...
https://editorialexpress.com/cgi-bin/conference/download.cgi... - Similar pages -
#
SEC Info - Nutracea - DEFM14A - On 8/30/05
Report of Independent Registered Public Accounting Firm ...... the Combined Company would change if NutraCea issues discounted capital stock or warrants or ...
www.secinfo.com/dVut2.zwWs.htm - 250k - Cached - Similar pages -
In Marina Orellana's Glosario internacional del traductor, the translation of "capital social" is either "capital stock" or "equity"."
Results 1 - 10 of about 96 for accounting "updated capital stock". (0.48 seconds)
Search Results
1. [PDF]
Statistics on Tangible Capital Stock Direct Observation at ...
File Format: PDF/Adobe Acrobat - View as HTML
Updated capital stock figures do not have this ... as a result of poor accounting procedures, in some cases it is difficult to avoid. Some items, ...
www.oecd.org/dataoecd/7/54/2666621.pdf - Similar pages -
by G Meinen - 1997 - Cited by 2 - Related articles - All 2 versions
2. [PDF]
OECD OCDE
File Format: PDF/Adobe Acrobat - View as HTML
found between the calculated (updated) capital stock and the benchmarks set by the ... main conditions: the quality of company accounting procedures and the ...
www.oecd.org/dataoecd/57/18/2662865.pdf - Similar pages -
by GW Meinen - Related articles
More results from www.oecd.org »
3.
FedFlash National News - November 15, 2008
... Reserve Bank accounting department for further assistance and direction. Visit www.federalreserve.gov/reportforms for the recently updated capital stock ...
www.frbservices.org/communications/fedflash/111508/national... - 28k - Cached - Similar pages -
4. [PDF]
FedFlash November 15, 2008
File Format: PDF/Adobe Acrobat - View as HTML
recently updated capital stock applications. .... information and allowing for greater interoperability with back-end accounting systems. ...
www.frbservices.org/files/communications/pdf/fedflash/fedfl... - Similar pages -
5.
Saraiva » IR » Financial Information » Financial Statements
The financial statements were prepared based on the accounting practices issued by the .... Updated capital stock. 51210. 51210. Stockholders' equity ...
www.saraivari.com.br/eng/infofinan/demonstrativo.asp?id=79 - 103k - Cached - Similar pages -
6.
Permanent Revolution - Chris Harman changes tack on the UK economy
... according to DTI estimates of updated capital stock figures to 2001. .... which now employ over twice as many people as manufacturing, accounting for ...
www.permanentrevolution.net/entry/1361 - 62k - Cached - Similar pages -
7.
Chicago's Economic Transformation: Past and Future
... accounting for large output gains despite the continued reduction in overall ... results of a newly updated capital stock and a possible shift of ...
www.questia.com/PM.qst?a=o&se=gglsc&d=5001654198 - Similar pages -
by G Schindler - 1995 - Cited by 5 - Related articles
8. [PDF]
MEXICAN STOCK EXCHANGE
File Format: PDF/Adobe Acrobat - View as HTML
accounting principles that oblige to include securitizing operations in ...... with 5% of annual net income until reaching 20% of the updated capital stock. ...
www.pinfra.com.mx/english/reporte2005en.pdf - Similar pages -
9.
The Delta-Model Revisited: recent trends in the structural ...
Source: van Ark and de Jong (1996), updated. Capital stock from Groote, et al. ..... Ark, B. van, (1996) Sectoral growth accounting and structural change in ...
www.ingentaconnect.com/content/routledg/cira/2000/00000014/... - Similar pages -
by B VAN ARK - 2000 - Cited by 11 - Related articles - All 11 versions
10.
Doireann Fitzgerald | Stanford University | “Terms-of-Trade ...
[15] Engel, C. (1999), “Accounting for US Real Exchange Rate Changes,”Journal of ... The updated capital stock series were not sensitive to the choice of ...
stanford.academia.edu/.../Papers/.../“Terms-of-Trade-Effects---Interdependence-and-Cross-Country-Differences-i... - 86k - Cached - Similar pages -
Mike :)
--------------------------------------------------
Note added at 55 mins (2008-12-31 02:11:11 GMT)
--------------------------------------------------
another possibility: "discounted capital stock"
#
European Economic Review : Obsolescence, input augmentation, and ...
For this reason, growth accounting cannot ignore the decomposition of ... discounted capital stock series is equivalent to substituting Eq. 5, giving ...
linkinghub.elsevier.com/retrieve/pii/S0014292197001086 - Similar pages -
by M Gort - 1998 - Cited by 20 - Related articles
# [PDF]
RATIONAL PONZI GAMES by Stephen A. O'Connell
File Format: PDF/Adobe Acrobat - View as HTML
related to Tirole's (1985) discussion of bubble accounting. When the debt is ..... limiting discounted capital stock to zero). Plugging in the difference ...
finance.wharton.upenn.edu/~rlwctr/papers/8618.PDF - Similar pages -
# [PDF]
T , , I R
File Format: PDF/Adobe Acrobat - View as HTML
The transversality condition requires that the discounted capital stock valued ..... Growth accounting. offers a way to solve this difficulty for the modern ...
https://editorialexpress.com/cgi-bin/conference/download.cgi... - Similar pages -
#
SEC Info - Nutracea - DEFM14A - On 8/30/05
Report of Independent Registered Public Accounting Firm ...... the Combined Company would change if NutraCea issues discounted capital stock or warrants or ...
www.secinfo.com/dVut2.zwWs.htm - 250k - Cached - Similar pages -
Peer comment(s):
| agree |
María Eugenia Wachtendorff
: Sorry, Mike. I left the page open for a while and when I entered my answer I found yours, which I like better!
10 mins
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|
No need to apologize, María Eugenia, it happens to me quite a bit, too. It is mighty noble of you to acknowledge another's answer. I can't take credit - it comes from Thomas West's Law and Business Dicitonary ("capital stock"). I'm simply the messenger.
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| agree |
Sidra
21 hrs
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Thank you, Layla - Mike :)
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| agree |
Sgallomuniz
: Agree Mike. All the best! kind regards, Silvia
1 day 2 hrs
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Thank you once again, Silvia, and best regards to you also for this year of 2009!! - Mike :)
|
6 hrs
CURRENT SHARE CAPITAL
The current share capital is as follows: Athorised ordinary shares = £1000 (this is in memorandum) Ordinary Issued shares of £1 each = £2 ...
www.ukbusinessforums.co.uk/forums/showthread.php?t=62700 - 51k
--------------------------------------------------
Note added at 6 hrs (2008-12-31 07:44:05 GMT)
--------------------------------------------------
which I believe can also be interpreted as "Current Assets"
www.ukbusinessforums.co.uk/forums/showthread.php?t=62700 - 51k
--------------------------------------------------
Note added at 6 hrs (2008-12-31 07:44:05 GMT)
--------------------------------------------------
which I believe can also be interpreted as "Current Assets"
Peer comment(s):
| neutral |
bigedsenior
: capital and assets are not the same. Capital is entered in the opposite side of the ledger the same as a liability.
3 days 11 hrs
|
9 hrs
(BE/Irish) revalued equity {share capital}
The full label of share capital in UK & Irish co. law textbooks is EQUITY share capital - hence shortened commercially to equity.
Stock on the Brit. Isles means consolidated shares.
Actualizar in Ernst & Whinney' financial reports glossary: update or revalue (usually in accordance with legislation).
Stock on the Brit. Isles means consolidated shares.
Actualizar in Ernst & Whinney' financial reports glossary: update or revalue (usually in accordance with legislation).
Example sentence:
18.El capital social actualizado es equivalente a la *suma del capital social. nominal y su actualización*. Debe mostrarse la cuenta de capital social y ...
17 hrs
jack_speak
Native in English
Competent, diligent, thorough, complete.
Native in: English
Works in: English to Portuguese, Portuguese to English
Related KudoZ points
:
12
Adjusted Paid-in Capital
At least in the U.S., equity capital has three components:
1- "Capital Stock at Par" (nominal)
2- "Additional Paid-in Capital"
3- "Retained Earnings"
1- "Capital Stock at Par" (nominal)
2- "Additional Paid-in Capital"
3- "Retained Earnings"
Discussion
Actualizar - To Restate (for purposes of inflation only)
Actualización - Adjustment for inflation, restatement of amounts based on changes in the National Consumer Price Index