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minority interests

Spanish translation: participaciones minoritarias

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:minority interests
Spanish translation:participaciones minoritarias
Entered by: Andrea Bullrich
Options:
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01:34 May 20, 2002
English to Spanish translations [PRO]
Bus/Financial
English term or phrase: minority interests
This term is taken from the consolidated balance sheets of a telecom company. It appears in the "operating activities" subsection, and that's about all the context I can provide... there's hardly any on the source text! :)
Francisco Paredes Maldonado
Spain
Local time: 19:27
participaciones minoritarias
Explanation:
HTH
Andrea

--------------------------------------------------
Note added at 2002-05-20 01:40:26 (GMT)
--------------------------------------------------

Una explicación tomada de la web:
Minority Interest

When you look at a balance sheet, you will see an entry called \"Minority Interest\". This refers to the equity of the minority shareholders in a company\'s subsidiaries. An example will help clarify.

In 1983, Nebraska Furniture Mart was the most successful home furnishings store in the United States. It\'s gross annual sales exceeded $88.6 million, and the company had no debt. At the time, Warren Buffett, the CEO of Berkshire Hathaway, was searching for great businesses to acquire. After noticing how successful the furniture business appeared to be, he approach the owner, Rose Blumpkin, and offered to buy the company.

Almost immediately, Rose offered to sell 90% of Nebraska Furniture Mart to Berkshire for $55 million. The next day, Buffett walked into the store and handed her a check. This made NFM a partially-owned subsidiary of Berkshire. (A subsidiary is a company controlled by another company through ownership of at least a majority of the voting stock.) Since subsidiaries are controlled by their parent companies, accounting rules allow for them to be carried on the parent company\'s balance sheet1. When Berkshire bought its 90% stake in Furniture Mart, it was able to add the assets of the furniture giant to its own balance sheet.

This presents a problem. Berkshire can now add the assets of Nebraska Furniture Mart to its balance sheet, but technically, it doesn\'t own them all. Remember, Rose Blumpkin only sold 90% of her company - she kept the other 10%. Berkshire will somehow have to show that some of the assets on its balance sheet belong to Rose, who has a minority interest in NFM. To do this, it will calculate the value of Rose\'s stake in the subsidiary and put it under a liability account called \"Minority Interest\". These are the assets Berkshire \"owes\" Rose.

A company may have several minority partners in many subsidiaries. The minority interest of all of these partners is added together and placed on the balance sheet.

(http://beginnersinvest.about.com/library/lessons/bl-lesson3x...
Selected response from:

Andrea Bullrich
Local time: 14:27
Grading comment
Muchas gracias por vuestra ayuda.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +9participaciones minoritarias
Andrea Bullrich
4 +5intereses minoritarios
Massimo Gaido
4 +1...intereses minoritarios de terceros...
Ramón Solá
4empresas participadas / participaciones minoritariasJH Trads
4...intereses de la minoría...
Gabriel Aramburo Siegert


  

Answers


2 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +5
intereses minoritarios


Explanation:
o intereses minoritarios de terceros.

Ciao,
M.

--------------------------------------------------
Note added at 2002-05-20 01:42:11 (GMT)
--------------------------------------------------

\"Resultado antes de Impuestos e Intereses Minoritarios y ...\"
http://www.terralycos.com/esp/press/pr_02_26s_02.html

\"INTERESES MINORITARIOS 57 56
DOTACIONES A CAPITAL 1.010 948
RESERVAS 834 724\"
http://www.arquired.es/memoria95/8_old.htm




Massimo Gaido
United States
Local time: 12:27
Native speaker of: Native in ItalianItalian
PRO pts in pair: 187

Peer comments on this answer (and responses from the answerer)
agree  Jorge Milazzo
3 mins

agree  Jose Alonso: Minerva
11 mins

agree  Marisa Pavan
3 hrs

agree  Francisco Adell
15 hrs

agree  ritchi
20 hrs
Login to enter a peer comment (or grade)

3 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +9
participaciones minoritarias


Explanation:
HTH
Andrea

--------------------------------------------------
Note added at 2002-05-20 01:40:26 (GMT)
--------------------------------------------------

Una explicación tomada de la web:
Minority Interest

When you look at a balance sheet, you will see an entry called \"Minority Interest\". This refers to the equity of the minority shareholders in a company\'s subsidiaries. An example will help clarify.

In 1983, Nebraska Furniture Mart was the most successful home furnishings store in the United States. It\'s gross annual sales exceeded $88.6 million, and the company had no debt. At the time, Warren Buffett, the CEO of Berkshire Hathaway, was searching for great businesses to acquire. After noticing how successful the furniture business appeared to be, he approach the owner, Rose Blumpkin, and offered to buy the company.

Almost immediately, Rose offered to sell 90% of Nebraska Furniture Mart to Berkshire for $55 million. The next day, Buffett walked into the store and handed her a check. This made NFM a partially-owned subsidiary of Berkshire. (A subsidiary is a company controlled by another company through ownership of at least a majority of the voting stock.) Since subsidiaries are controlled by their parent companies, accounting rules allow for them to be carried on the parent company\'s balance sheet1. When Berkshire bought its 90% stake in Furniture Mart, it was able to add the assets of the furniture giant to its own balance sheet.

This presents a problem. Berkshire can now add the assets of Nebraska Furniture Mart to its balance sheet, but technically, it doesn\'t own them all. Remember, Rose Blumpkin only sold 90% of her company - she kept the other 10%. Berkshire will somehow have to show that some of the assets on its balance sheet belong to Rose, who has a minority interest in NFM. To do this, it will calculate the value of Rose\'s stake in the subsidiary and put it under a liability account called \"Minority Interest\". These are the assets Berkshire \"owes\" Rose.

A company may have several minority partners in many subsidiaries. The minority interest of all of these partners is added together and placed on the balance sheet.

(http://beginnersinvest.about.com/library/lessons/bl-lesson3x...


    Reference: http://www.accivalores.com/glosario/cast/index_p.html
Andrea Bullrich
Local time: 14:27
Native speaker of: Spanish
PRO pts in pair: 1650
Grading comment
Muchas gracias por vuestra ayuda.

Peer comments on this answer (and responses from the answerer)
agree  Gabriela Minsky
0 min

agree  Valeria Verona
30 mins

agree  Gustavo Garrido
51 mins

agree  Henry Hinds
1 hr

agree  Dammel
3 hrs

agree  Egmont
6 hrs

agree  claudia bagnardi
11 hrs

agree  Sery
12 hrs
  -> gracias a todos :-)

agree  Stuart Allsop: Great explanation! Helped me a lot, 4 years later. Thanks!
1520 days
  -> no problem! :)
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13 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
empresas participadas / participaciones minoritarias


Explanation:
una referencia:

Responsable del área de Otras Empresas Participadas. Se incorporó al Grupo Correo
en 1988 como Director Financiero de la empresa matriz, pasando, en octubre ...
www.grupocorreo.es/castellano/divisiones/otras_empresas_par... home_otras_empresas.htm - 24k

se habla de empresa participada por contraste con las empresas filiales en que la casa matriz posee la mayoría del capital

espero que esto te ayude


    nat Sp, exp bus., web ref
JH Trads
United States
Local time: 12:27
Native speaker of: Native in SpanishSpanish, Native in FrenchFrench
PRO pts in pair: 2060
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
...intereses de la minoría...


Explanation:
Good luck.

Gabriel Aramburo Siegert
Local time: 12:27
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 1080
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
...intereses minoritarios de terceros...


Explanation:
HTH...

EUROPA > European Commission > Translation > Eurodicautom European Terminology Database

HitList
1. minority interests(1); BTL - MFI90 - 522

Document 1
Subject - "Commerce - Movement of Goods (sn: microeconomics I; nt: further breakdown of subject field ECC)" (=CO)
- "Financial Affairs - Taxation & Customs (sn: microeconomics II; nt: further breakdown of ECF)"(=FI)
Definition holding of shares other than a controlling interest
Reference Lamont's Gloss,A guide for investors,3rd ed,1988,London ;European Investment Bank,Technical Gloss.,1991 [VE1VE3;VE4

(1)
TERM minority interests
Reference Capital Market Terminology,C.Kissas,1990;Lamont's Gloss,A guide for investors,3rd ed,1988,London;European Investment Bank,Technical Gloss.,1991 [VE1VE3;VE4
Note {DOM} finance:financial analysis
{GRM} n.p.
{NTE} where a parent company owns less than 100 % of a subsidiary,but nevertheless consolidates the assets and liabilities of the subsidiary in its consolidated accounts,the proportion of the net assets attributable to the outside owners of the subsidiary(and not to the parent company itself)are shown in the balance sheet as-

(1)
TERM intereses minoritarios de terceros
Reference MBZ
Note {DOM} finanzas: análisis financiero

Ramón Solá
Local time: 12:27
Native speaker of: Native in SpanishSpanish
PRO pts in pair: 3952

Peer comments on this answer (and responses from the answerer)
agree  Egmont
3 hrs
  -> ¡Gracias, albertov!
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