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|English to Spanish translations [PRO]|
|English term or phrase: carve-outs|
|When showing the changes in the fixed assets situation (A+B form A 06 and A 07), it is obligatory to indicate in the quarterly report special circumstances relating to valuation changes, acquisitions, divestments, mergers and carve-outs when companies are included in or excluded from the consolidation for the first time, and also relating to changes of valuation methods.|
|Spanish translation:carve outs|
I don´t believe there is a translation for the term, at least not yet. See my second reference.
An employee benefit or group of benefits that is administered by a third-party company.
The most common example of a carve-out used to be when an HMO would pay a separate insurer to provide and manage coverage in a related area, such as mental-health care. While mental-health care is a good old-economy example, CARVE-OUTS IN THE NEW ECONOMY MEAN LEVERAGED BUYOUTS OR VENTURE-CAPITAL INVESTMENTS (or both-see the Accel-KKR Internet Fund) THAT LIBERATE A DOTCOM DIVISION FROM ITS BRICKS-AND-MORTAR (NONVIRTUAL) PARENT. A classic example of a carve-out is the creation of Barnesandnoble.com as a separate company from Barnes & Noble. While a tracking stock does not constitute a carve-out, it could set the stage for one.
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