When the statement is submitted to a bank, investor, shareholder, auditor or foreign authority, it must remain clear and consistent with the rest of the financial records. La Fit Trans translates the individual statement or the full annual reporting package and coordinates the applicable certification when the documents have an official purpose.
What does a statement of changes in equity show?
The statement explains the movement between the opening and closing equity balances. Separate columns may cover issued capital, share premium, general and other reserves, retained earnings, current profit or loss and total equity. Its rows record increases, decreases and transfers during the reporting period.
What version is suitable for translation?
The source may be a signed company copy, a page from the complete annual financial statements, an electronic file, a copy of a filing published in the Commercial Register or a package with notes and an auditor’s report. The format matters because a private company document, a notarized private document and an officially issued certificate do not prove the same facts.
How are movements in capital and reserves translated?
Opening balance, capital increases, loss coverage, profit allocation, dividends, transfers between reserves and corrections are rendered according to their accounting meaning. Negative signs, subtotals and totals, currency, unit of measure, reporting period and references to explanatory notes are checked throughout the table.
Why is the statement checked against the full financial package?
Closing equity should agree with the balance sheet, while current profit or loss should match the income statement. Movements may also connect to the cash flow statement, resolutions on profit allocation, the notes and the auditor’s report. A single terminology review keeps names and figures consistent across all files.
When does a Bulgarian copy require certification?
Legalization is not added automatically to every statement of changes in equity. A signed company copy, a notarized private document and a certificate or copy issued by the Registry Agency have different origins. The country of use and the requirements of the bank, authority or other recipient determine whether translation and certification are sufficient or another authentication step is needed.
How is a foreign statement prepared for use in Bulgaria?
The first distinction is between a private company file and an officially certified copy. The country of origin, issuer and intended use determine whether an apostille, a legal assistance treaty route, consular legalization or translation into Bulgarian alone applies. Visible signatures, seals, electronic certifications and attachments are translated according to their actual content.
What does the La Fit Trans service include?
The service combines specialist financial translation, editorial review, consistent accounting terminology and clear reproduction of tables. When an official service is requested, a certified translation is prepared and the applicable authentication of the source document is coordinated. Statements from several years retain consistent names for recurring line items.
How are price and turnaround determined?
The language pair, number of pages and columns, legibility, attachments, file format and type of certification define the scope. An editable source supports accurate formatting, while scanned tables or consolidated statements require additional reconstruction and review. After examining the files, La Fit Trans confirms the specific price, delivery time and service components.