GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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17:38 Nov 27, 2008 |
English to Italian translations [PRO] Bus/Financial - Business/Commerce (general) | |||||
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| Selected response from: Adele Oliveri Italy Local time: 11:45 | ||||
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Summary of answers provided | ||||
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4 +2 | controllate consolidate |
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4 +1 | sussidiarie consolidate |
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3 | consociate |
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3 | consociate consolidate |
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consociate Explanation: credo sia questo il termine comune... |
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sussidiarie consolidate Explanation: Trend Micro annuncia le entrate record relative al primo trimestre ... Risultati di esercizio consolidati non verificati relativi al primo trimestre che termina il ... Nota [...] (3) Base del consolidamento Il numero di ***sussidiarie consolidate***. 18. (18 all'estero) ... it.trendmicro.com/it/about/financeinfo/releases/article/20070202141336.html |
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controllate consolidate Explanation: Una "subsidiary" è una controllata. Consolidated fa riferimento al processo di consolidamento del bilancio. Vedi per esempio cosa dice lo IAS 27: http://club.esnai.com/upload-files/301/3019869.PDF (b) minority interests in the net income of **consolidated subsidiaries** for the reporting period are identified and adjusted against the income of the group in order to arrive at the net income attributable to the owners of the parent; http://www.revisorionline.it/IAS_07/IAS 27.htm (b) la quota di pertinenza di terzi al valore dell’utile o perdita d’esercizio delle **controllate consolidate** deve essere identificata; -------------------------------------------------- Note added at 15 mins (2008-11-27 17:53:52 GMT) -------------------------------------------------- vedi anche: http://en.wikipedia.org/wiki/Subsidiary A subsidiary, in business matters, is an **entity that is controlled by a bigger and more powerful entity**. The controlled entity is called a company, corporation, or limited liability company, and the controlling entity is called its parent (or the parent company). http://economia.tesionline.it/economia/glossario.jsp?Glossar... Società controllata E' un’impresa che è soggetta al controllo di una capogruppo. Si definisce controllo la capacità della capogruppo di stabilire le politiche finanziarie e operative della partecipata, allo scopo di ottenere benefici. Un’impresa con una o più controllate deve presentare il bilancio consolidato, a meno che la capogruppo sia interamente, o quasi interamente, a sua volta controllata. Se proprio vuoi essere più precisa, puoi dire "società controllate consolidate". |
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