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associated undertakings

German translation: assoziierte Unternehmen IAS/IFRS

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	associated undertakings
German translation:	assoziierte Unternehmen IAS/IFRS
Entered by:	Steffen Walter

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13:44 Jul 6, 2005

English to German translations [PRO]
Bus/Financial - Accounting

English term or phrase: associated undertakings

Aus einer Erklärung zum Jahresabschluss:

Segmental Analysis

operating profit/loss
share of losses in *associated undertakings*

und:
The tax charge includes £123 (2004: £456) on profits/losses in overseas subsidiaries, and £789 (2004: £123) for the Group's share of tax on profits/losses from *associated undertakings*. The effective rate on profits of 43.0% (2004: 48.5%) is higher than the statutory rate due to overseas tax losses not being fully utilised and the disallowance of certain costs such as goodwill amortisation

Danke für eure Hilfe!

BHL KudoZ activity Questions: 432 (none open) (13 without valid answers) (5 closed without grading) Answers: 65
Local time: 17:34

verbundene Unternehmen

Explanation:
... wäre hier der Standardbegriff.

http://www.kfw-foerderbank.de/DE/Glossar/Verbundene.jsp

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Note added at 49 mins (2005-07-06 14:33:30 GMT)
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Die Def. unter http://bundesrecht.juris.de/bundesrecht/aktg/__15.html ist m.E. ebenfalls umfassender als die einer Tochtergesellschaft.

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Note added at 1 hr 6 mins (2005-07-06 14:51:26 GMT)
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IAS 14 (Segmentberichterstattung) spricht von \"assoziierten Unternehmen\" (associates), während Tochterunternehmen auf Englisch stets als \"subsidiaries\" bezeichnet werden - vgl. http://www.ifrs-portal.com/Standards_de_neu/IAS_14_de/02.htm... (Punkt 6)
vs.
http://www.ifrs-portal.com/Standards_en_neu/IAS_14_en/02.htm...

Im übrigen wird unterschieden zwischen Tochterunternehmen, assoziierten Unternehmen und Joint Ventures - siehe z.B. IAS 12 - http://www.ifrs-portal.com/Standards_de_neu/IAS_12_de/02.htm... (dann \"Anwendungsbereich\", Punkt 2).

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Note added at 1 hr 12 mins (2005-07-06 14:56:41 GMT)
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Auch werden \"subsidiaries\" im Ausgangstext bereits vorher genannt - \"The tax charge includes £123 (2004: £456) on profits/losses in overseas ***subsidiaries***, and £789 (2004: £123) for the Group\'s share of tax on profits/losses from *associated undertakings*.\"

Selected response from:

Steffen Walter
Germany
Local time: 17:34

Grading comment

Danke für die Hilfe.
4 KudoZ points were awarded for this answer

Summary of answers provided

4 +3

verbundene Unternehmen

Steffen Walter

Beteiligungsunternehmen

Monika Leit

Discussion entries: 5

Answers

3 mins confidence:

peer agreement (net): +3

verbundene Unternehmen

Steffen Walter
Germany
Local time: 17:34
Specializes in field
Native speaker of:

German
PRO pts in category: 281

Grading comment

Danke für die Hilfe.

5 mins confidence:

Beteiligungsunternehmen

Explanation:
würde ich sagen. Associated company = Beteiligungsgesellschaft

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Note added at 1 hr 5 mins (2005-07-06 14:49:32 GMT)
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Danke für den Tipp mit den britischen Standards. Ich denke nunmehr, es handelt sich um assoziierte Unternehmen.

Die \"grobe\" Unterteilung in der deutschen Rechnungslegung:

< 20% = Beteiligungen
> 20% und < 50% = assoziierte Unternehmen

> 50% = verbundene Unternehmen/Tochtergesellschaften.

Die Definition von associated undertakings:
www.allieddomecq.com/en/Investors/ShareholderServices/Gloss...

Ich hoffe, das trägt zur Klärung bei.

Viel Glück.

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Note added at 2 hrs 9 mins (2005-07-06 15:54:29 GMT)
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Also Steffen bestätigt nun quasi durch Zitat der IAS meine Vermutung, dass es sich um assoziierte Unternehmen handelt. Denn Tochterunternehmen (= verbundene Unternehmen) sind die \"associates oder associated undertakings\" sicher nicht und Joint Ventures definitiv auch nicht.

Monika Leit
Local time: 17:34
Specializes in field
Native speaker of:

German
PRO pts in category: 37

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Changes made by editors

Jul 6, 2005 - Changes made by Steffen Walter:
Field (specific)	Finance (general) => Accounting

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associated undertakings

German translation: assoziierte Unternehmen IAS/IFRS

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associated undertakings

German translation: assoziierte Unternehmen *IAS/IFRS*

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German translation: assoziierte Unternehmen IAS/IFRS

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