Financial Statements

[faɪˈnænʃəl ˈsteɪtmənts]
nounpl: Financial Statements
Demonstrações Financeiras
1. Formal records of the financial activities and position of a business, individual, or organization, typically including balance sheet, income statement, and cash flow statement
The company's financial statements showed a significant increase in revenue this quarter.
As demonstrações financeiras da empresa mostraram um aumento significativo de receita neste trimestre.
2. Official documents prepared by accountants that summarize the financial performance and condition of an entity for a specific period
Investors review the financial statements before making investment decisions.
Os investidores analisam as demonstrações financeiras antes de tomar decisões de investimento.
3. Certified reports required by law or regulation to be disclosed publicly by companies
The company must file its quarterly financial statements with the SEC.
A empresa deve registrar suas demonstrações financeiras trimestrais na SEC.
Financial statements are critical in both Brazilian and American business cultures. In Brazil, they must comply with IFRS (International Financial Reporting Standards) and Brazilian accounting standards (NBCASP). Public companies must file quarterly and annual statements. In the USA, GAAP standards are followed for private companies while public companies follow SEC regulations. The term is essential in corporate governance and investor relations in both countries.
Synonyms / Sinônimos
financial reportsaccountsfinancial recordsannual reportsconsolidated statements

Regional Variations

General Brazilian
Demonstrações Financeiras
Standard formal term used in business and accounting contexts
São Paulo
Demonstrações Financeiras
Preferred term in corporate and financial centers
Rio de Janeiro
Demonstrações Financeiras
Standard usage in financial institutions and government
Portugal
Demonstrações Financeiras / Contas Anuais
In Portugal, 'contas anuais' is also commonly used, especially for annual statements

Related Words

balance sheetincome statementcash flow statementauditaccountingfiscal reportingGAAP

Related Idioms & Phrases

cook the books (falsify financial statements)
balance the books (reconcile financial statements)
bottom line (final result shown in financial statements)
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