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Underlying specifications

Discussion in 'Financial Terms' started by Moixe, Apr 25, 2014.

  1. Moixe

    Moixe Senior Member

    Santiago, Chile
    Spanish, Chile
    Hola.

    En el contexto de una revisión SOx de Estados Financieros me aparece el término "Underlying Specifications". ¿Se referirá a las "Notas explicativas", como se conocen en Chile?

    Esta es la frase completa: "I have been reconciled to sub-ledgers or underlying specifications and analysed in detail"
     
    Last edited: Apr 25, 2014
  2. Moixe

    Moixe Senior Member

    Santiago, Chile
    Spanish, Chile
    ...mi intento es:

    "He reconciliado los auxiliares (libros) o Notas Explicativas y las he analizado en detalle"
     

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