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| English | Spanish |
| retained earnings | ganancias no distribuidas (The accumulated earnings of a company or entity (minus distributed income, such as dividends) since its start date or inception) |
| retained earnings | ganancias retenidas (The accumulated earnings of a company or entity (minus distributed income, such as dividends) since its start date or inception) |
| statement of earnings | balance de ganancias (A report that summarizes a company's costs, expenses, and revenues for a specific accounting period) |