Hi! I'm looking for the accounting term in English (pref. British English) equivalent to "asiento de apertura." From the context I have, it seems they are entries on a balance sheet, but I have little context and it is confidential so I can't include it. My humble attempt at translation of the term: opening entry I'm not as well versed in financial terms as I'd like, so any guidance (in Spanish or in English) on what these entries are and how I might name them would be much appreciated. Thanks!