Glosario

1. Conceptos básicos

P&L: Profit and loss

M&A: Mergers and Acquisitions

BPA / EPS: Beneficio Por Acción / Earnings Per Share

PER/ P/E Ratio: Precio entre Beneficio / Price to Earnings Ratio

IRR: Internal Rate of Return

CAGR: Compound Annual Growth Rate

ROE: Return On Equity

ROA: Return On Assets

ROIC: Return On Invested Capital

WACC: Weighted Average Cost of Capital

NOPAT: Net Operating Profit After Taxes

EBITDA: Earnings Before Interest, Taxes, Depreciation and Amortization

2. Estados contables

| ---------- |            | ------------------- |
|            |            | Pasivo              |
|            |            | ------------------- |
|  Activos   |     =      +
|            |            | ------------------- |
|            |            | Patrimonio / Equity |
| ---------- |            | ------------------- |

Activos = Pasivo + Patrimonio

Activos:

• Corrientes (convertibles a efectivo en < 1 año)
• No corrientes ((convertibles a efectivo en > 1 año))

Pasivos:

• Corrientes (deuda < 1 año)
• No corrientes (deuda > 1 año)

IFRS / USGAAP: IFRS (International Financial Reporting Standards) y US GAAP (Generally Accepted Accounting Principles) son dos conjuntos de normas contables ampliamente utilizadas a nivel mundial.