Memoria Abreviada

08:46 Apr 11, 2020 

Then it is governed by Real Decreto 1514/2007 (https://www.boe.es/buscar/doc.php?id=BOE-A-2007-19884). Go there and you will find that it specifies the contents of the "Cuentas Anuales Abreviadas". It's pretty clear there that the "memoria abreviada" is a "stripped-down set of notes to financial statements". In "cuentas anuales abreviadas", everything is abridged: the balance sheet, the income statement, and the notes to financial statements.
The word "report" on its own is meaningless in this context.

07:24 Apr 11, 2020 

I'm currently translating an annual report and accounts and searched for the term 'memoria abreviada' here in Proz, (the sentence in my text is "Notas correspondientes de la memoria abreviada”). After further research, I believe “Abridged report” is correct and many references back it up. So ‘memoria abreviada’ cannot mean ‘abbreviated notes’, the notes are not abbreviated, they accompany the abridged report.

22:40 May 28, 2015 

Artículo 254. Contenido de las cuentas anuales.

1. Las cuentas anuales comprenderán el balance, la cuenta de pérdidas y ganancias, un estado que refleje los cambios en el patrimonio neto del ejercicio, un estado de flujos de efectivo y la memoria.

So, the "memoria" is separate from the balance sheet, income statement, statement of changes in net equity and cash flow statement. Therefore, "memoria" is not synonymous with "financial statements"