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| English | Spanish |
| opening balance | saldo inicial (The balance of an account at the beginning of a fiscal period) |
| opening balance | saldo de apertura (The balance of an account at the beginning of a fiscal period) |
| opening chevron | comilla angular de apertura (The " character) |
| opening curly quotation mark | comilla inglesa de apertura (The " character) |
| opening date | fecha del saldo de apertura (The date on which an opening balance is entered) |
| opening parenthesis | paréntesis de apertura (The opening round bracket character) |
| opening quotation mark | comillas de apertura (The " character) |
| Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | Preparación de un saldo de apertura en la fecha de transición a los estándares IFRS (A template that addresses, from a Finance & Accounting perspective, the significant activities required of companies to prepare their opening balance sheet at the date of transition to IFRS within the context of a conversion from previous Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS)) |