Sociedades consolidadas por integracion global o proporcional

English translation: fully and proportionately consolidated companies

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:Sociedades consolidadas por integracion global o proporcional
English translation:fully and proportionately consolidated companies
Entered by: Chanda Danley

09:04 Dec 29, 2006
Spanish to English translations [PRO]
Bus/Financial - Accounting / consolidated balance sheet
Spanish term or phrase: Sociedades consolidadas por integracion global o proporcional
found in the index as one of the subheadings under 'Fondo de Comercio de Consolidación'

I'm having trouble putting it all together...any help would be appreciated.
Chanda Danley
Spain
Local time: 06:15
companies consolidated using the full consolidation or proportionate consolidation methods
Explanation:
consolidación por integración global = full consolidation

consolidación proporcional = proportionate (or) pro rata consolidation

fondo de comercio de consolidación = consolidated goodwill



This is explained here:
DOC]
Accounting 401
File Format: Microsoft Word - View as HTML
Entity (Economic Unit Concept)/Full Goodwill Method. Consolidation is based on ... Proportionate Consolidation (Often referred to as the Pro Rata Method) ...
acct.tamu.edu/kratchman/ACCT_401/Consolidation%20Theories.doc

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Note added at 29 mins (2006-12-29 09:34:49 GMT)
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I don't think the term "integration" is correct in this context, and "proportional integration method" appears mostly on Spanish websites translated into English. The correct English term is "proportionate consolidation method".

Compare:
"proportional integration method" (212 hits in Google)
"proportionate consolidation method" (66,000 hits in Google)
Selected response from:

Rebecca Jowers
Spain
Local time: 06:15
Grading comment
Thanks so much for your help
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1companies consolidated using the full consolidation or proportionate consolidation methods
Rebecca Jowers
4Companies consolidated under the full or proportional integration method
Jennifer Forbes


  

Answers


20 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Companies consolidated under the full or proportional integration method


Explanation:
A way of showing the value of the companies whose accounts are presented in consolidated (joint) form.

Jennifer Forbes
Local time: 05:15
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 11
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22 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
companies consolidated using the full consolidation or proportionate consolidation methods


Explanation:
consolidación por integración global = full consolidation

consolidación proporcional = proportionate (or) pro rata consolidation

fondo de comercio de consolidación = consolidated goodwill



This is explained here:
DOC]
Accounting 401
File Format: Microsoft Word - View as HTML
Entity (Economic Unit Concept)/Full Goodwill Method. Consolidation is based on ... Proportionate Consolidation (Often referred to as the Pro Rata Method) ...
acct.tamu.edu/kratchman/ACCT_401/Consolidation%20Theories.doc

--------------------------------------------------
Note added at 29 mins (2006-12-29 09:34:49 GMT)
--------------------------------------------------

I don't think the term "integration" is correct in this context, and "proportional integration method" appears mostly on Spanish websites translated into English. The correct English term is "proportionate consolidation method".

Compare:
"proportional integration method" (212 hits in Google)
"proportionate consolidation method" (66,000 hits in Google)


Rebecca Jowers
Spain
Local time: 06:15
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 108
Grading comment
Thanks so much for your help

Peer comments on this answer (and responses from the answerer)
agree  John Rynne: you're right, but why repeat "consolidation"?: try "fully and proportionately consolidated companies" (I say "and" because they are probably lumped together, not "either .. or .."
22 mins
  -> Thanks John and, yes, this can certainly be worded in several ways
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