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2B- Adicionalmente realice una definición completa en inglés del concepto financiamiento

y lo que este contempla. Así como de lo que significan los términos UAII y UPA.

The term financing refers to the multiple forms or means of money, credit or monetary that can

be designated for investment projects of a business, company or organization, commonly these

financing are acquired through loans in banks, also granted by natural persons o companies, of

this alternative to be able to acquire resources for the coverage of needs, the estimated time for

payment and coverage of the obligation is made, mainly existing:

SHORTTERM FINANCING: This type of financing is carried out when a loan value is acquired

which is established as a payment commitment of less than one year.

LONGTERM FINANCING: In this financing the debt or commitment is acquired to pay with terms

longer than five years, within which there is a guarantee that will allow the fulfillment and

processing of the loan.

On the other hand there are two types of financing sources among them:

INTERNAL FINANCING SOURCES: Known as Social Capital, meeting by the contribution of the

partners, this is how this capital comes from the company's money.

EXTERNAL FINANCING SOURCES: These are the capitals obtained through third parties outside

the company, shareholders, financial entities, in return a benefit to meet a need.


The importance of the sources of financing allows the organizational development due to the

continuous fluctuations of the market and existing needs of the company for the fulfillment of

project or needs. As examples of financing sources we find companies that work on investment

capital, loans, savings, economic reserves and crowdfunding.

The term UAII also known as operating profit can be understood as exclusively the income and

operational expenses of the income statement of an organization, leaving out the non-

operational, remembering that within the results of income, expenses and operational costs are

related to the corporate purpose and main development activity. Since not all income and

expenditure values are included, the operating profit is greater than the net profit, unless the

company presents some non operational loss.

The term UPA is known as earnings per share are the losses or gains that are established for

each share that may be held may be ordinary or reference, being an indicator of business

profitability, also serves to establish the value of the shares, forecasting a relationship Between

the price and the profits. We can also find the profit term per share referenced as profit per share

or return per share and investment, calculated in the same way by dividing the benefits by the

number of shares.

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