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participación en sociedades

English translation: in relation to the holding in these companies


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12:23 Oct 2, 2011
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: participación en sociedades
En un informe de auditoría de las cuentas anuales consolidadas de una empresa se incluye el siguiente párrafo:

"Las cuentas anuales de dichas sociedades (las sociedades dependientes mencionadas anteriormente) han sido auditadas por los auditores que se identifican en la Nota 2 de la Memoria consolidada adjunta, y nuestra opinión expresada en este informe sobre las cuentas anuales consolidadas de (nombre de la sociedad dominante) y Sociedades Dependientes se basa, en lo relativo a la participación en esas sociedades, únicamente en los informes de los otros auditores."

¿cómo se podría traducir participación?

share/ownership of the subsidiaries mentioned above???


Gracias
GPSONIA
English translation:in relation to the holding in these companies
Explanation:
ya.

--------------------------------------------------
Note added at 20 hrs (2011-10-03 08:40:43 GMT)
--------------------------------------------------

aswathdamodaran.blogspot.com/.../parent-versus-consolidated-financ...
3 Jun 2010 – They do not have to consolidate minority holdings in companies. In general, US companies are required to report only consolidated statements ...

International Accounting 2Nd Ed. - Google Books Result
books.google.co.uk/books?isbn=8120336739...
Rathore
Net consolidation may be further classified into: • One line consolidation or ... It is used for a certain group of minority holdings known as 'associated companies'. ...

www.acca.co.uk/pubs/uk/members/.../consolidated_accounts1.d...
File Format: Microsoft Word - Quick View
A subsidiary undertaking may be excluded from consolidation where: ... interest is that proportion of the results for the year that relate to the minority holdings. ...

etc.

--------------------------------------------------
Note added at 20 hrs (2011-10-03 08:46:42 GMT)
--------------------------------------------------

For Richard

[PDF]
HKAS 28 Investments in Associates
app1.hkicpa.org.hk/hksaebk/HKSA_Members.../hkas28.pdf
File Format: PDF/Adobe Acrobat - Quick View
Consolidated and Separate Financial Statements from consolidation, .... A group's share in an associate is the aggregate of the holdings in that associate by ..... BC19 The Board also noted that if non-equity investments are not included in the ...
Selected response from:

xxxFVS
Grading comment
Thanks a lot!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1in relation to the holding in these companiesxxxFVS
5in relation to the equity interest held in those companiesCvejanov
5relative to the equity in those companies
Richard Cadena
4related to shares composition of the companies
Osvaldo Montaño


  

Answers


15 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
related to shares composition of the companies


Explanation:
saludos

Osvaldo Montaño
Bolivia
Local time: 03:34
Native speaker of: Native in SpanishSpanish
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5 hrs   confidence: Answerer confidence 5/5
relative to the equity in those companies


Explanation:
I was given this translation for the following term by an American manager assigned to Arthur Andersen Mexico some time ago.

Spanish
Participación en los resultados de subsidiarias
English
Equity in earnings (losses) of subsidiaries

Other related terms are:
Spanish
Participación en compañías asociadas contabilizadas por el método de participación
English
Equity in associated companies accounted for by the equity method

Spanish
Participación en resultados de la asociación en participación
English
Equity in earnings (losses) of a joint venture

Hope this helps.
Over 22 1/2 years of experience translating for Mexico City based member firms of international CPA firms, as well as other financial entities


    Reference: http://aicpa.org
    Reference: http://imcp.org
Richard Cadena
Mexico
Local time: 02:34
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 555

Peer comments on this answer (and responses from the answerer)
neutral  xxxFVS: I'm not so sure about your American manager's translations in this context. Non-equity holdings are also the subject of consolidation. Will post example in my answer.
15 hrs
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6 hrs   confidence: Answerer confidence 5/5
in relation to the equity interest held in those companies


Explanation:
Or:
in relation to the equity investment in those companies

Cvejanov
Local time: 04:34
Specializes in field
Native speaker of: Native in SpanishSpanish
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41 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
in relation to the holding in these companies


Explanation:
ya.

--------------------------------------------------
Note added at 20 hrs (2011-10-03 08:40:43 GMT)
--------------------------------------------------

aswathdamodaran.blogspot.com/.../parent-versus-consolidated-financ...
3 Jun 2010 – They do not have to consolidate minority holdings in companies. In general, US companies are required to report only consolidated statements ...

International Accounting 2Nd Ed. - Google Books Result
books.google.co.uk/books?isbn=8120336739...
Rathore
Net consolidation may be further classified into: • One line consolidation or ... It is used for a certain group of minority holdings known as 'associated companies'. ...

www.acca.co.uk/pubs/uk/members/.../consolidated_accounts1.d...
File Format: Microsoft Word - Quick View
A subsidiary undertaking may be excluded from consolidation where: ... interest is that proportion of the results for the year that relate to the minority holdings. ...

etc.

--------------------------------------------------
Note added at 20 hrs (2011-10-03 08:46:42 GMT)
--------------------------------------------------

For Richard

[PDF]
HKAS 28 Investments in Associates
app1.hkicpa.org.hk/hksaebk/HKSA_Members.../hkas28.pdf
File Format: PDF/Adobe Acrobat - Quick View
Consolidated and Separate Financial Statements from consolidation, .... A group's share in an associate is the aggregate of the holdings in that associate by ..... BC19 The Board also noted that if non-equity investments are not included in the ...

xxxFVS
Native speaker of: Native in EnglishEnglish
PRO pts in category: 160
Grading comment
Thanks a lot!

Peer comments on this answer (and responses from the answerer)
agree  AllegroTrans
6 hrs
  -> Thanks AT.
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