Translation for "capital aportado" to english
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En las IPSAS, la expresión activo neto/patrimonio neto se utiliza para hacer referencia al valor residual resultante en el estado de situación financiera (activo menos pasivo) al cierre del período, que comprende el capital aportado, el superávit y los déficits acumulados y las reservas.
41. Net assets/equity is the standard term used in IPSAS to refer to the residual financial position (assets less liabilities) at period-end, comprising contributed capital, accumulated surpluses and deficits, and reserves.
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