Spanish term
Also an Engineer
Native in: Spanish (Variant: Venezuelan)
Works in: English to Spanish, Spanish to English, Spanish
para el ejercicio examinado se refleja una pérdida de
"El patrimonio de [empresa] está conformado por el capital social representado por xx acciones nominativas a valor de 1 dólar cada una. Los accionistas poseen el cincuenta por ciento cada uno y la acumulación de superávit de ejercicios anteriores **para el ejercicio examinado se refleja una pérdida** de xxx dólares."
Pienso que hay un error en la redacción (la acumulación de ... se refleja una pérdida)
Hasta ahora tengo:
"Shareholders own fifty percent (50 %) thereof each and the accumulation of surplus from previous years **reflects as a loss of USD xx for the year under review**.
¿Cómo lo traducirían ustedes?
Mil gracias
Non-PRO (1): TechLawDC
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Proposed translations
Spain
Translation, interpretation & proofing
Native in: English (Variants: UK, Irish, British) 
, Spanish (Variants: Standard-Spain, Rioplatense, Argentine) 
Works in: Spanish to English, English to Spanish, English, and 2 more.
for the fiscal year under review losses amount to USD XX
| agree |
Luis M. Sosa
35 mins
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thanks!
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| neutral |
philgoddard
: You don't need to say "fiscal" (this goes without saying) or "under review".
1 hr
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I would include both, particularly under review, but thank you for your comment!
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| agree |
David Hollywood
: gets my vote
12 hrs
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thanks!
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| agree |
A. & S. Witte
21 hrs
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thanks!
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United States
Six languages into flawless English
Native in: English
Works in: German to English, French to English, Spanish to English, and 4 more.
the company incurred a loss of ... during the year.
a loss amounting to USD xx is shown for the year audited
This is how I would do it.
Hope this helps.
| agree |
Manuel Aburto
10 hrs
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Muchas gracias, Manuel. Saludos desde CDMX.
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| neutral |
philgoddard
: Again, "audited" is redundant. Audit reports simply refer to "the year".
19 hrs
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Thank you, Phil.
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| agree |
A. & S. Witte
: "Year reviewed" should work, I think. However, I prefer "(financial) year under review".
19 hrs
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THank you, A. & S.
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Discussion
Yvonne, creo que la opción de Jessica es acertada y puede ir como oración separada. Hay jurisdicciones en que el año fiscal y el período de reporte no son necesariamente el mismo.
And I don't think you should say "the year under review" - we just say "the year".