May 1, 2013 14:46
11 yrs ago
3 viewers *
Italian term
nrdawe2 (X)
a fronte dell'assunzione
Italian to English
Bus/Financial
Accounting
Appears in some explanatory notes in the section on consolidation criteria.
"Il valore contabile delle partecipazioni detenute dalla società Capogruppo incluse nell'area di consolidamento viene eliminato contro il relativo patrimonio netto **a fronte dell'assunzione** delle attività e delle passività delle società partecipate secondo il metodo dell'integrazione globale."
Thanks in advance!
"Il valore contabile delle partecipazioni detenute dalla società Capogruppo incluse nell'area di consolidamento viene eliminato contro il relativo patrimonio netto **a fronte dell'assunzione** delle attività e delle passività delle società partecipate secondo il metodo dell'integrazione globale."
Thanks in advance!
Proposed translations
(English)
| 5 +2 | in view of the inclusion |
Steven Hanley (X)
|
| 5 +1 | see explanation |
FinWord
|
Proposed translations
+2
39 mins
Selected
in view of the inclusion
"The book value of the interests held by the Parent included within the scope of consolidation is offset against the respective net equity in view of the inclusion of the assets and liabilities of the companies held using the full consolidation method."
In other words, to avoid counting the holdings twice, one of the entries is eliminated.
In other words, to avoid counting the holdings twice, one of the entries is eliminated.
4 KudoZ points awarded for this answer.
Comment: "Selected automatically based on peer agreement."
+1
5 hrs
see explanation
The sentence needs to be reworked and the specific term you are seeking a translation for will probably "drop out".
In the financial statements of the parent company (stand alone), investments in subsidiaries and associates etc. are recognized under non-current assets.
In the consolidated financial statements, for subsidiaries consolidated on a line-by-line basis (i.e., fully consolidated) the assets and liabilities are recognized (and not the value of the investment/shareholding).
"For consolidated subsidiaries, the book value (carrying amount) of the equity interest in the investee is ELIMINATED (consolidation requires certain eliminations) and the assets and liabilities are recognized on a line-by-line basis."
In the financial statements of the parent company (stand alone), investments in subsidiaries and associates etc. are recognized under non-current assets.
In the consolidated financial statements, for subsidiaries consolidated on a line-by-line basis (i.e., fully consolidated) the assets and liabilities are recognized (and not the value of the investment/shareholding).
"For consolidated subsidiaries, the book value (carrying amount) of the equity interest in the investee is ELIMINATED (consolidation requires certain eliminations) and the assets and liabilities are recognized on a line-by-line basis."
Something went wrong...