Curso de Traducción económica y financiera U6.
EJERCICIO 6
UNIDAD 6. Company Report y Company Profile: Dos géneros
paradigmáticos de la traducción económico-financiera en la empresa
PLANTILLA EJERCICIO 6
What should I look for in the annual report?
By law, all public companies have to publish an annual report every year, and to send a copy to
all shareholders. The contents are mostly defined by law.
To see how the company is performing, one good place to start is the chairman's statement,
sometimes called 'a letter to shareholders'. It gives a quick view of the company's performance
over the last year –often by reviewing the different sectors of the business. At the end of this
section there is also an outlook statement: analysts check this to see hoy confident the board
feels about the future.
In the middle sections of a UK report there is now a section called corporate governance,
which explains the way the company is managed by its board of directors and how it follows
the codes for good governance. These codes do not have the force of company laws but they
are recommendations on how a company should be managed.
Then there are the statement of directors' responsibilities and the independent auditors'
report. The former tells you of the legal responsibilities of the board in preparing the accounts.
The latter is of interest to regulators because it gives the opinion of external auditors on the
accuracy of the published financial figures.
At the end of the report, you will always find the financial statements: these contain essential
information for investors. If you want to know about the value of the company (its assets and
liabilities), you should turn to the balance sheet. However, to see how the company is
performing (the profit or loss it is making), you should turn to the income statement and look
at the operating profit.
The financial statements are supported by detailed notes to the accounts. These are of interest
to professionals like equity analysts or accountants, who want to see them, as the show all the
figures we calculated1.
1
Fuente: CLARK, Richard; BAKER, David. Oxford English for Careers: Finance 1: Student's Book. Oxford
University Press, 2011.
© C Á L A M O E D U C A C I Ó N S . L . Todos los derechos reservados.
