Login or register (free and only takes a few minutes) to participate in this question.You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
Spanish to English translations [PRO]
Bus/Financial - Accounting / Consolidated statements | | Spanish term or phrase: "Actividades no homogéneas" | Heading:
"Actividades no homogéneas:
Tal como lo indica el capítulo II D3 de la Resolución Técnica de la Federación de Profesionales en Ciencias económicas, en adelante se detalla la composición patrimonial y el resultado neto de las sociedades controladas en forma directa y del ente controlante".
Non-homogeneous activities?
Different activities?
What?
Can't find it anyhwere.
Thank you in advance
Exhausted Claudia |
|  claudia bagnardiKudoZ activityQuestions: 721 (none open) ( 1 without valid answers) ( 9 closed without grading) Answers: 1171
| | Local time: 04:32
|
| | Non-homogeneous activities | Explanation:
It may surprise you that this can translated literally, per citations below:
Investment in other companies.
This caption mainly includes the equity investments held by the Bank in:
• BHN Inmobiliaria Sociedad Anónima, Controlled investee engaged in ***non-homogeneous activities. *** This equity investment has been recorded according to the equity method of accounting, as of December 31, 2005.
http://www.hipotecario.com.ar/Media/pdf/InformacionFinancier...
Registrants affected by Statement of Financial Accounting Standards No. 94, Consolidation of All Majority-Owned Subsidiaries, which requires, among other things, consolidation of non-homogeneous subsidiaries, should recognize that segment analysis generally will be appropriate, inasmuch as the prior justification for not consolidating these operations was that they had different characteristics from those of the parent and its other affiliates. See id. at ¶55 (recognizing that although the aggregation of assets, liabilities and operations from *** non-homogeneous activities *** may obscure important information about these activities, the disclosures required by Statement of Financial Accounting Standards No. 14, Financial Reporting for Segments of a Business Enterprise, can provide meaningful information about the different operations within a business enterprise). http://www.sec.gov/rules/interp/33-6835.htm |
| Selected response from:
argosys
Local time: 15:32
| Grading comment Sí, así lo he encontrado, pero me parecía un "calco". Muchas gracias argosys y a todos!! Claudia
4 KudoZ points were awarded for this answer |
| |
| Discussion entries: 0 |
|---|
Automatic update in 00:
|
1 hr confidence:  
1 hr confidence:
2 hrs confidence:
3 hrs confidence:
1 hr confidence: peer agreement (net): +1 Unrelated activities
Explanation:
Actividades no relacionadas Income from unrelated activities, however, will be subject to income taxes — and may jeopardize the nonprofit's tax-exempt status. To determine whether your ...
books.google.com.ar/books?isbn=1413305784... -
Non-Profit References - [ Traducir esta página ]
Nonprofit corporations must pay taxes on income from "unrelated activities." Sometimes, a nonprofit organization will earn income through activities that ...
aeoe.org/board/nonprofit_guidelines/index.html - En caché - Similares -
Preserving Hospitals' Tax-Exempt Status - [ Traducir esta página ]
The most recent IRS data (for 1987) show that about 2.5% of NPOs reported $2.5 billion of gross income from unrelated activities, with section 501(c)(3) ...
www.questia.com/PM.qst?a=o&se=gglsc&d=5001671981 - Similares -
de BA Theisen - 1993
The social economy: building inclusive economies - Resultado de la Búsqueda de libros de Google
de Antonella Noya, Emma Clarence, Organisation ... - 2007 - Business & Economics - 249 páginas
For example, in Latvia income from unrelated activities is taxed. Some countries, such as Czech Republic, Hungary, and Serbia and Montenegro have introduced ...
books.google.com.ar/books?isbn=9264039872... -
exempt organizations - [ Traducir esta página ]
... also significantly affect the ability of exempt organizations to use expenses from exempt activities to offset income from unrelated activities. ...
www.aicpa.org/pubs/taxadv/online/.../clinic5.htm - En caché la actividad principal de la empresa
--------------------------------------------------
Note added at 4 hrs (2009-07-05 21:09:24 GMT)
--------------------------------------------------
Veo que tapé mi explicación con un paste de refs. Lo que quise decir es que actividades de empresas subsidiarias en un grupo que no tienen nada que ver con la actividad de la empresa madre se llaman contablemente "unrelated activities" o "unrelated business activities" ver abajo.
Nonprofit organizations engage in a range of income-producing activities: Universities charge tuition, hospitals collect fees, and social-service organizations enter into government contracts. To the extent that an activity is "substantially related" to the organization's tax-exempt purpose, the income is tax-free (and the associated expenses are, essentially, not deductible). By contrast, net income from "unrelated business activities", is subject to the Unrelated Business Income Tax (UBIT), which generally taxes such income at ordinary corporate (or trust) tax rates. Congress, however, has exempted dividends, interest, rents, and royalties from the UBIT.
| patinba
Argentina
Local time: 04:32
Specializes in field
Native speaker of:  English
PRO pts in category: 224
|
| |
| | Login to enter a peer comment (or grade) |
14 hrs confidence: Non-homogeneous activities
Explanation:
It may surprise you that this can translated literally, per citations below:
Investment in other companies.
This caption mainly includes the equity investments held by the Bank in:
• BHN Inmobiliaria Sociedad Anónima, Controlled investee engaged in ***non-homogeneous activities. *** This equity investment has been recorded according to the equity method of accounting, as of December 31, 2005.
http://www.hipotecario.com.ar/Media/pdf/InformacionFinancier...
Registrants affected by Statement of Financial Accounting Standards No. 94, Consolidation of All Majority-Owned Subsidiaries, which requires, among other things, consolidation of non-homogeneous subsidiaries, should recognize that segment analysis generally will be appropriate, inasmuch as the prior justification for not consolidating these operations was that they had different characteristics from those of the parent and its other affiliates. See id. at ¶55 (recognizing that although the aggregation of assets, liabilities and operations from *** non-homogeneous activities *** may obscure important information about these activities, the disclosures required by Statement of Financial Accounting Standards No. 14, Financial Reporting for Segments of a Business Enterprise, can provide meaningful information about the different operations within a business enterprise). http://www.sec.gov/rules/interp/33-6835.htm
| argosys
Local time: 15:32
Specializes in field
Native speaker of:  English
PRO pts in category: 34
|
| | Grading comment | Sí, así lo he encontrado, pero me parecía un "calco". Muchas gracias argosys y a todos!! Claudia |
| | Login to enter a peer comment (or grade) |
Return to KudoZ list
|
| | | | X Sign in to your ProZ.com account... | | | | |
| KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases. See also: Search millions of term translations  |
The translation workplace 
