objeto de agrupación

English translation: subject to pooling

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:objeto de agrupación
English translation:subject to pooling
Entered by: laycock

22:25 Nov 30, 2009
Spanish to English translations [PRO]
Bus/Financial - Economics
Spanish term or phrase: objeto de agrupación
Cuentas anuales.
"Las cuentas anuales no tienen ninguna partida que haya sido *objeto de agrupación* en el balance, en la cuenta de pérdidas y ganancias, en el estado de cambios en el patrimonio neto,..."
He intentado "subject to grouping", pero no me aparece por ningún sitio.
Muchas gracias.
laycock
Local time: 12:06
subject to pooling
Explanation:
Difficult to use "consolidated" in this context, as your term refers to 2 or more items on the balance sheet being "grouped together" and not the "consolidated accounts" as a whole, which is completely different...
F] Score Adjustment for Correction of Pooling Bias
File Format: PDF/Adobe Acrobat - Quick View
finding that the method is not subject to pooling bias is not con- ... the mean of the per-run probabilities may not properly account for ...... 27th Annual International ACM SIGIR Conference on Research and ...
ww2.cs.mu.oz.au/~wew/papers/wp09_sigir_pp.pdf
by W Webber - 2009 - Related articles[DOC] COMMITTEE REPORTS
File Format: Microsoft Word - View as HTML
21 May 2007 ... The annual principal and interest repayments must be provided for .... the sale of Council dwellings is subject to pooling regulations. ...
www.solihull.gov.uk/akssolihull/images/att9159.doc[PDF] Examination Report - Financial - AIG National Insurance Company
File Format: PDF/Adobe Acrobat - Quick View
In its filed annual statements, the Company reported “Agents' balances and ..... each participant's obligations relative to accounts subject to pooling. ...
www.ins.state.ny.us/exam_rpt/36587f01.pdf - Similar

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Note added at 1 hr (2009-12-01 00:22:37 GMT)
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[PDF] untitled
File Format: PDF/Adobe Acrobat - Quick View
Accounting Principles and annual statement instructions when applicable to domestic state regulations. All accounts and activities of the Company were considered in accordance with .... Insurance Company and are not subject to pooling. ...
www.insurance.ohio.gov/.../Progressive Premier Insurance Co...[PDF] UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF INDIANA ...
File Format: PDF/Adobe Acrobat - Quick View
including a balance sheet and annual statement of income and expenses; .... All “Category A Bond Issuers” agree to waive all accounts receivable as .... Category A, Category B, or “Other” bond issues will be subject to pooling, based on ...
www.stewart-irwin.com/.../Approved Alternative Alanar Recei...[DOC] 12 Guidelines for the sector
File Format: Microsoft Word - View as HTML
Efficiency planning must account for the costs of the process, including ... The date should align with either the annual submission for the EMS project, ... the proportion of teaching rooms subject to pooling and central timetabling, ...
www.smg.ac.uk/documents/Newcastle_space_management_guide.do... - SimilarBC Form 51-901F QUARTERLY REPORT Incorporated as part of: U ...
Decrease in accounts payable and accrued liabilities ... 4.(c) SHARES IN ESCROW OR SUBJECT TO POOLING AS AT MARCH 31, 2001 ... On April 11, 2001, the Company held its annual general meeting, where its shareholders re-elected Messrs. ...
www.tumiresources.com/pdf/PlxFinMar3101.pdf

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Note added at 5 hrs (2009-12-01 03:33:43 GMT)
--------------------------------------------------

I think philgoddard is truly out of his depth here...
Selected response from:

Edward Tully
Local time: 12:06
Grading comment
Muchas gracias a todos.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1subject to pooling
Edward Tully
4any of the items of ... has been grouped
Rafael Molina Pulgar
4 -1cost pool
jude dabo
3subject to consolidation
patinba


Discussion entries: 1





  

Answers


5 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
subject to consolidation


Explanation:
podría estarse refiriendo a que no existen cuentas consolidadas

Estados financieros consolidados son aquellos que presentan la situación financiera, los resultados de las operaciones, los cambios en el patrimonio, así como los flujos de efectivo de la matriz o controlante y sus subordinados o dominados, como si fuesen los de un solo ente económico.

patinba
Argentina
Local time: 08:06
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 146

Peer comments on this answer (and responses from the answerer)
disagree  Edward Tully: Impossible to use "consolidated" here, as this refers to "entries" and not to the accounts as a whole/as to Phil's comment they cannot, as "consolidated" refers to the whole profit and loss of a balance sheet - never presented in groups of 2 or 3!
39 mins
  -> There is evidently some form of grouping or consoldiation that has not and should not take place.

agree  philgoddard: Entries can be consolidated under a single heading, just as whole sets of accounts can.
1 hr
  -> I am now thinking it may have to do with the need for separate disclosure of material items (with no offsetting of debit and credit items, for example) Consolidation would work in that case also.
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40 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
cost pool


Explanation:
activity cost pool/budget

jude dabo
Local time: 11:06
Specializes in field
Native speaker of: Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
disagree  philgoddard: It doesn't say anything about costs - it just says "items".
52 mins
  -> and all items or elements associated with an activity is called cost pool Mr.philgoddard.
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
any of the items of ... has been grouped


Explanation:
suerte.

Rafael Molina Pulgar
Mexico
Local time: 05:06
Specializes in field
Native speaker of: Native in SpanishSpanish
PRO pts in category: 12
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36 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
subject to pooling


Explanation:
Difficult to use "consolidated" in this context, as your term refers to 2 or more items on the balance sheet being "grouped together" and not the "consolidated accounts" as a whole, which is completely different...
F] Score Adjustment for Correction of Pooling Bias
File Format: PDF/Adobe Acrobat - Quick View
finding that the method is not subject to pooling bias is not con- ... the mean of the per-run probabilities may not properly account for ...... 27th Annual International ACM SIGIR Conference on Research and ...
ww2.cs.mu.oz.au/~wew/papers/wp09_sigir_pp.pdf
by W Webber - 2009 - Related articles[DOC] COMMITTEE REPORTS
File Format: Microsoft Word - View as HTML
21 May 2007 ... The annual principal and interest repayments must be provided for .... the sale of Council dwellings is subject to pooling regulations. ...
www.solihull.gov.uk/akssolihull/images/att9159.doc[PDF] Examination Report - Financial - AIG National Insurance Company
File Format: PDF/Adobe Acrobat - Quick View
In its filed annual statements, the Company reported “Agents' balances and ..... each participant's obligations relative to accounts subject to pooling. ...
www.ins.state.ny.us/exam_rpt/36587f01.pdf - Similar

--------------------------------------------------
Note added at 1 hr (2009-12-01 00:22:37 GMT)
--------------------------------------------------

[PDF] untitled
File Format: PDF/Adobe Acrobat - Quick View
Accounting Principles and annual statement instructions when applicable to domestic state regulations. All accounts and activities of the Company were considered in accordance with .... Insurance Company and are not subject to pooling. ...
www.insurance.ohio.gov/.../Progressive Premier Insurance Co...[PDF] UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF INDIANA ...
File Format: PDF/Adobe Acrobat - Quick View
including a balance sheet and annual statement of income and expenses; .... All “Category A Bond Issuers” agree to waive all accounts receivable as .... Category A, Category B, or “Other” bond issues will be subject to pooling, based on ...
www.stewart-irwin.com/.../Approved Alternative Alanar Recei...[DOC] 12 Guidelines for the sector
File Format: Microsoft Word - View as HTML
Efficiency planning must account for the costs of the process, including ... The date should align with either the annual submission for the EMS project, ... the proportion of teaching rooms subject to pooling and central timetabling, ...
www.smg.ac.uk/documents/Newcastle_space_management_guide.do... - SimilarBC Form 51-901F QUARTERLY REPORT Incorporated as part of: U ...
Decrease in accounts payable and accrued liabilities ... 4.(c) SHARES IN ESCROW OR SUBJECT TO POOLING AS AT MARCH 31, 2001 ... On April 11, 2001, the Company held its annual general meeting, where its shareholders re-elected Messrs. ...
www.tumiresources.com/pdf/PlxFinMar3101.pdf

--------------------------------------------------
Note added at 5 hrs (2009-12-01 03:33:43 GMT)
--------------------------------------------------

I think philgoddard is truly out of his depth here...

Edward Tully
Local time: 12:06
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 150
Grading comment
Muchas gracias a todos.

Peer comments on this answer (and responses from the answerer)
neutral  philgoddard: This may be a valid answer, but it's not supported by any of your references. They refer to pooling of council house sales, insurance pooling agreements, and pooled document storage.
54 mins
  -> Good point - hope these are more convincing!

agree  swisstell
2 hrs
  -> many thanks! ;-)
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