Glossary entry (derived from question below)
Hebrew term or phrase:
חברה כלולה/חברה מוחזקת/חברה מאוחדת
English translation:
included company/ investee company/ consolidated subsidiary
Added to glossary by
Joab Eichenberg-Eilon
Oct 6, 2011 19:39
13 yrs ago
46 viewers *
Hebrew term
United States
English-Français-Deutsch-Hollands-עברית
Native in: English 
, Hebrew
Works in: English to Hebrew, Hebrew to English, French to English, and 5 more.
חברה כלולה/חברה מוחזקת/חברה מאוחדת
Hebrew to English
Bus/Financial
Law: Taxation & Customs
Types of transactions and
I find it confusing to distinguish between the different kinds of corporations in the Israeli tax code.
In תקנות ניירות ערך (דוחות כספים שנתיים) התש"ע 2010 there are explanations regarding those differences.
In a financial statement I am coming across at least two (מוחזקת ומאוחדת) and I need a proper pair of English terms to distinguish between them. In my searches I found "affiliates," "subsidiaries," etc, but, for example, חברה מוחזקת has to be resident abroad in a country with a tax agreement with Israel
Any help will be appreciated, and especially an official English version of the above תקנה
In תקנות ניירות ערך (דוחות כספים שנתיים) התש"ע 2010 there are explanations regarding those differences.
In a financial statement I am coming across at least two (מוחזקת ומאוחדת) and I need a proper pair of English terms to distinguish between them. In my searches I found "affiliates," "subsidiaries," etc, but, for example, חברה מוחזקת has to be resident abroad in a country with a tax agreement with Israel
Any help will be appreciated, and especially an official English version of the above תקנה
Proposed translations
(English)
| 5 +1 | included company/ investee company/ consolidated subsidiary |
judithyf
|
| 3 | Consolidated / Held companies....see explanation |
Ty Kendall
|
Proposed translations
+1
9 hrs
Selected
included company/ investee company/ consolidated subsidiary
Investment in an included company
The provisions applying to an investment in an included company are those of Standard 15 concerning recognition of the reversal of a loss from impairment.
With the coming into force of Accounting Standard No. 15 of the Israel Accounting Standards Board, many companies have recognized losses in respect of the impairment of their investments in investee companies
Consolidated subsidiary - whose reports are prepared in consolidation with those of the parent
in investee companies
The provisions applying to an investment in an included company are those of Standard 15 concerning recognition of the reversal of a loss from impairment.
With the coming into force of Accounting Standard No. 15 of the Israel Accounting Standards Board, many companies have recognized losses in respect of the impairment of their investments in investee companies
Consolidated subsidiary - whose reports are prepared in consolidation with those of the parent
in investee companies
4 KudoZ points awarded for this answer.
Comment: "Thanks, Judith."
30 mins
Consolidated / Held companies....see explanation
It defines:
חברה מאוחדת, חברה בת מאוחדת; איחוד חברות
as "Consolidated company; Consolidated subsidiary company; Consolidation of companies"
and "חברה מוחזקת"
as "Held Company"
Not sure if this is any help.
חברה מאוחדת, חברה בת מאוחדת; איחוד חברות
as "Consolidated company; Consolidated subsidiary company; Consolidation of companies"
and "חברה מוחזקת"
as "Held Company"
Not sure if this is any help.
Reference:
Discussion