Glossary entry (derived from question below)
Spanish term or phrase:
resultado antes de las variaciones en capital circulante
English translation:
earnings before changes in working capital
Added to glossary by
Adrian MM. (X)
May 20, 2010 18:41
14 yrs ago
9 viewers *
Spanish term
resultado antes de las variaciones en capital circulante
Spanish to English
Bus/Financial
Accounting
Esta es otra cuenta bajo el estado de flujo de efectivo.
Proposed translations
(English)
Change log
May 25, 2010 13:40: Adrian MM. (X) Created KOG entry
Proposed translations
-1
1 day 39 mins
Selected
earnings before changes in working capital
Earnings loosely means profit or loss. The EBITDA abbreviation doesn't change either way if it's one or the other.
Example sentence:
EBITDA—which stands for earnings before interest, taxes, depreciation. Unlike proper measures of cash flow, EBITDA ignores changes in working capital. www.valuebasedmanagement.net/methods_ebitda.html
4 KudoZ points awarded for this answer.
Comment: "I totally agree.
Thank you,"
+1
13 mins
income or loss before changes in current capital
Resultado is isually "income or loss", depending upon circumstances. I would avoid the use of "result" in English.
Hope this helps.
In my 22nd year of translating almost exclusively for Mexico City based member firms of big 4 and 2nd tier international public accounting firms
Hope this helps.
In my 22nd year of translating almost exclusively for Mexico City based member firms of big 4 and 2nd tier international public accounting firms
Reference:
Peer comment(s):
| agree |
philgoddard
23 mins
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Thank you, Phil. "Resultado(s)" is used right and left in Spanish, but "result(s)" is not in English. Saludos, Richard
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| agree |
amendozachisum
: agree, but I would use working capital
3 hrs
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Thank you, Amendoza. Working capital sounds good, too. Saludos, Richard
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| disagree |
argosys
: Since this is part of a Cash Flow Statement, it refers to working capital.
3 days 13 hrs
|
28 mins
margaret caulfield
Native in Spanish
&
English
Accurate, natural and very hard-working
Native in: English 
, Spanish
Works in: Spanish to English, English to Spanish, French to English, and 3 more.
Related KudoZ points
:
40
result/income or loss before adjustments in working capital
I tend to use "Results", but I've noticed that many use "Income and loss".
13 hrs
income (loss) before changes in working capital
(working capital is preferred over current capital, in USA)
(changes is preferred over "adjustments" because an adjustment is something extraordinary)
(changes is preferred over "adjustments" because an adjustment is something extraordinary)
3 days 13 hrs
(operating) profit (loss) before adjustments in working capital
This is a line in a Cash Flow Statement, specifically referring to cash generated from Operating Activities:
Example:
CASH FLOW STATEMENT (SINGLE AND CONSOLIDATED) FOR THE NINE MONTH PERIOD ENDING ON SEPTEMBER 30
2006 AND 2005
Amounts in ‘000 € unless stated otherwise
Group Company
1.1 - 30.9.2006 1.1 - 30.9.2005 1.1 - 30.9.2006 1.1 - 30.9.2005
Cash flows from operating activities
Profit before Taxes and Minority Interest 10,985 9,923 4,246 6,519
Plus / (minus) adjustments for:
Depreciation 8,762 8,663 2,128 2,300
Provisions – Exchange differences 333 163 374 285
Profit/loss from sale of fixed assets (3,091) (577) (2,754) (459)
Investment income - (44) - (3,263)
Interest charges 2,011 1,188 268 145
Operating Profit before adjustments in
Working Capital 19,000 19,316 4,262 5,527
Decrease/ (Increase) in Trade
and Other Receivables (6,831) (4,077) (3,929) 2,132
Decrease/ (Increase) in Inventories (4,344) (6,807) (1,018) (3,130)
(Decrease)/ Increase in Trade Payables 1,102 4,693 1,845 713
Cash generated from (used in) Operations 8,927 13,125 1,160 5,242
Interest Paid (2,186) (979) (402) (145)
Income Tax Paid (3,945) (2,601) (905) (299)
Cash flows form operating activities 2,796 9,545 (147) 4,798
http://www.thraceplastics.gr/uploads/Thrace Interim Financia...
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