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English to Polish translations [PRO] Bus/Financial - Finance (general)
English term or phrase:partner-material group
In respect of accounting this ledger shall be broken down to partners and also in terms of material groups with regard to controlling. Material groups individually defined for subsidiaries are listed in the lines and in the columns against which partner it has emerged and against which material group we will consolidate.
Certainly, subsidiaries do not have the information as to against which partner-material group we shall filter their individual material group. We will define it by subsidiaries and disclose this information.
Here is a simpler approach. The subsidiary is able to identify the line, but is able to provide only partner filtering for the columns and therein controlling will determine the material group seen in the column.