| Subject | English | Catalan |
| comp., MS | Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | Preparació d'un balanç inicial a la data de transició als 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)) |
| environ. | transition element One of a group of metallic elements in which the members have the filling of the outermost shell to 8 electrons interrupted to bring the penultimate shell from 8 to 18 or 32 electrons; includes elements 21 through 29 (scandium through copper), 39 through 47 (yttrium through silver), 57 through 79 (lanthanum through gold), and all known elements from 89 (actinium) on | element de transició |
| math. | transition matrix | matriu de transició |
| math. | transition probability | probabilitat de transició |