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| Subject | Spanish | English |
| fin., amer., span. | balance de situación | statement of financial position |
| fin., account. | balance de situación | balance sheet |
| comp., MS | balance de situación | balance sheet (A statement of the financial position of an organization that reports the state of assets, liabilities, and equity on a specified date) |
| gen. | balance de situación | statement of assets and liabilities |
| comp., MS | cuenta de balance de situación | balance sheet account (An account that describes the changes in value reported on a balance sheet) |