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English to Polish translations [PRO] Bus/Financial - Accounting
English term or phrase:total balance sheet
In relation to each member state of the European Economic Area which has implemented the Prospectus Directive (each, a “Relevant Member State”), an offer to the public of any Offer Shares which are the subject of the Offering contemplated by this Prospectus may not be made to the public in that Relevant Member State, except that an offer of Offer Shares may be made to the public in that Relevant Member State at any time under the following exemptions under the Prospectus Directive, if they are implemented and in accordance with the implementing legislation in that Relevant Member State:
• to legal entities which are authorised or regulated to operate in the financial markets or, if not so authorised or regulated, whose corporate purpose is solely to invest in securities;
• to any legal entity which has two or more of (i) an average of at least 250 employees during the last financial year; (ii) a total balance sheet of more than EUR 43,000,000 and (iii) an annual net turnover of more than EUR 50,000,000, as shown in its last annual or consolidated accounts;
Sprawozdania skonsolidowane (consolidated balance sheet i consolidated P&L account) wynikają jedynie z łącznego przedstawienia obrazu spółki wraz ze spółkami zależnymi w postaci skonsolidowania ich wyników (według odpowiednich proporcji).
Dokładnie taki kontekst można znaleźć na stronach PARP-u: http://www.rig.katowice.pl/upload/pliki/pdf/399,7, Definicja MSP wg. Rozporządzenia 364/2004
(przy czym ktoś w środku prezentacji przetłumaczył to błędnie na polski jako "całkowity bilans roczny", a na kolejnych slajdach jest już dobrze).