consolidated subsidiaries

Italian translation: [società] controllate consolidate

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:consolidated subsidiaries
Italian translation:[società] controllate consolidate
Entered by: Adele Oliveri

17:38 Nov 27, 2008
English to Italian translations [PRO]
Bus/Financial - Business/Commerce (general)
English term or phrase: consolidated subsidiaries
refers to different branches of a single company
saramarta
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;

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Note added at 15 mins (2008-11-27 17:53:52 GMT)
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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".
Selected response from:

Adele Oliveri
Italy
Local time: 11:45
Grading comment
thank you for this exaustive answer!
3 KudoZ points were awarded for this answer



Summary of answers provided
4 +2controllate consolidate
Adele Oliveri
4 +1sussidiarie consolidate
Cristina Bufi Poecksteiner, M.A.
3consociate
AeC2009
3consociate consolidate
FedeMcLeod


  

Answers


4 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
consociate


Explanation:
credo sia questo il termine comune...

AeC2009
Italy
Local time: 11:45
Native speaker of: Italian
PRO pts in category: 16
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6 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
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

Cristina Bufi Poecksteiner, M.A.
Austria
Local time: 11:45
Works in field
Native speaker of: Italian
PRO pts in category: 182

Peer comments on this answer (and responses from the answerer)
agree  Jany L. M.: La traduzione più letterale corretta.
1 day 2 hrs
  -> Grazie Jany
Login to enter a peer comment (or grade)

12 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
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".


Adele Oliveri
Italy
Local time: 11:45
Specializes in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 423
Grading comment
thank you for this exaustive answer!

Peer comments on this answer (and responses from the answerer)
agree  Giusi Pasi
7 hrs
  -> grazie Giusi :-)

agree  Rossella Mainardis
1 day 14 hrs
  -> grazie Rossella :-)
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
consociate consolidate


Explanation:
-

FedeMcLeod
Italy
Local time: 11:45
Specializes in field
Native speaker of: Native in ItalianItalian, Native in EnglishEnglish
Login to enter a peer comment (or grade)



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