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| Spanish | English |
| ejercicio, año fiscal | fiscal year (A span of time during which the financial activities of an organization are calculated. A fiscal year is divided into fiscal periods, typically defined as semesters, quarters, or months. The organization determines the dates that begin and end its fiscal year, which may not correspond to a traditional calendar year) |
| ejercicio, período fiscal | fiscal period (A division of a fiscal year that is reflected on financial statements) |