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do competenza dei terzi di minoranza

English translation: minority shareholders' interests

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:da competenza dei terzi di minoranza
English translation:minority shareholders' interests
Entered by: Grace Anderson
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09:56 Jul 16, 2002
Italian to English translations [PRO]
Bus/Financial
Italian term or phrase: do competenza dei terzi di minoranza
financial statement
Alexander Chisholm
Local time: 11:48
minority shareholders' interests
Explanation:
minority shareholders' interests

e.g.

"
... equity. 13,806. 12,418. 6,511. 6,727. 7,393. 35, Minority shareholders'
interests. 422. 555. 536. 695. 600. 36, Long-term debts. 2,121. 3,071.
3,397. ...
sominfo.syr.edu/facstaff/ebfredri/ism600/Chpt22.xls

not sure though
Selected response from:

Grace Anderson
Italy
Local time: 11:48
Grading comment
Good answer, thanks.

Sandy
4 KudoZ points were awarded for this answer

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Summary of answers provided
4(interests) of third-party minority shareholders
Yakov Tomara
3minority shareholders' interestsGrace Anderson


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
minority shareholders' interests


Explanation:
minority shareholders' interests

e.g.

"
... equity. 13,806. 12,418. 6,511. 6,727. 7,393. 35, Minority shareholders'
interests. 422. 555. 536. 695. 600. 36, Long-term debts. 2,121. 3,071.
3,397. ...
sominfo.syr.edu/facstaff/ebfredri/ism600/Chpt22.xls

not sure though

Grace Anderson
Italy
Local time: 11:48
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 3429
Grading comment
Good answer, thanks.

Sandy
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
(interests) of third-party minority shareholders


Explanation:
"do" is an obvious typo and it should have been "di".

The item deals with accounting at controlled companies. See the explanation below.

Le partecipazioni di controllo inferiori al 100% comportano, nel bilancio consolidato, l'individuazione e la rappresentazione separata della quota delle attività e delle passività della partecipata, ovvero del suo patrimonio netto, di competenza dei terzi. Le quote di interessi delle minoranze azionarie sono rappresentate nello stato patrimoniale e nel conto economico consolidati (art. 32, comma III, DLgs 127/91) nel modo seguente:
la quota del capitale e delle riserve dell'impresa controllata di pertinenza dei terzi è iscritta in una voce di patrimonio netto denominata : "Capitale e riserve di terzi";
la quota di risultato economico corrispondente a partecipazioni di terzi è iscritta in una voce: "Utile (Perdita) dell'esercizio di pertinenza di terzi".



    Reference: http://www.ragioneria.com/libri_e_manuali/norme_consolidato/...
Yakov Tomara
Ukraine
Local time: 12:48
Native speaker of: Native in RussianRussian
PRO pts in pair: 570
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