proxy de consolidation comptable

English translation: Proxy for accounting consolidation

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:proxy de consolidation comptable
English translation:Proxy for accounting consolidation
Entered by: Daniel Weston

01:25 Jul 1, 2012
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: proxy de consolidation comptable
I'm trying to find an equivalent English expression for the following term in a French financial presentation

"proxy de consolidation comptable" - here is some context:

Données nettes
Ces données sont consolidées selon les règles suivantes (**proxy de consolidation comptable**)

Is is as simple as a literal translation or is there a specific English (US) term?
Daniel Weston
United States
Local time: 00:43
Proxy of accounting consolidation
Explanation:
Imho
Selected response from:

Salih YILDIRIM
United States
Local time: 03:43
Grading comment
Proxy for acconting consolidation
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1Proxy of accounting consolidation
Salih YILDIRIM
3 -1proxy statement
Wolf Draeger
Summary of reference entries provided
Subsidiary Accounting
Daryo

Discussion entries: 9





  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
Proxy of accounting consolidation


Explanation:
Imho

Salih YILDIRIM
United States
Local time: 03:43
Native speaker of: Native in TurkishTurkish
PRO pts in category: 8
Grading comment
Proxy for acconting consolidation

Peer comments on this answer (and responses from the answerer)
neutral  rkillings: Make that "proxy *for* consolidation", and I'd buy it. Approximation that is a close substitute for the real thing.
1 hr
  -> Merci.

agree  Daryo: "proxy for accounting consolidation" should be fine
13 hrs
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15 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
proxy statement


Explanation:
If *consolidation comptable* = consolidated (financial) statement, then it makes sense for *proxy de...* to indicate proxy statement (the preliminary financial statement released at shareholders' meetings).

See also:
http://www.referenceforbusiness.com/encyclopedia/Dev-Eco/Dis...

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Note added at 15 hrs (2012-07-01 16:38:25 GMT)
--------------------------------------------------

*selon les règles* could refer to "the rules governing proxy statements"(how & why they drawn up).


    Reference: http://en.wikipedia.org/wiki/Proxy_statement
    Reference: http://www.investopedia.com/terms/p/proxystatement.asp#axzz1...
Wolf Draeger
South Africa
Local time: 09:43
Works in field
Native speaker of: English
PRO pts in category: 16

Peer comments on this answer (and responses from the answerer)
disagree  Daryo: not in this case; see discussion - the rules on the next slide are about accounting for subsidiaries in consolidated group accounting
2 hrs
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Reference comments


13 hrs
Reference: Subsidiary Accounting

Reference information:
Subsidiary Accounting

There are three possible ways to account for the investment by one company in the common stock of another, depending on the resulting degree of influence the investor has over the investee:

--- Cost or Market Method --- Investor acquires < 20% of investee's voting stock (insignificant influence).
--- Equity Method --- Investor acquires 20% – 50% of investee's voting stock (significant influence).
--- Consolidation Method --- Investor acquires > 50% of investee's voting stock (legal control).

These percentages are merely guidelines; there are other factors that must be considered in evaluating the degree of influence. (...)
.....
Note that under the equity method, the investor does not actually record the subsidiary's assets and liabilities on its balance sheet. Rather, the "Investment in Affiliate" account serves as a proxy for the investor's economic interest in the subsidiary's assets and liabilities.
.....



[http://macabacus.com/accounting/subsidiary-accounting]


    Reference: http://macabacus.com/accounting/subsidiary-accounting
Daryo
United Kingdom
Specializes in field
Native speaker of: Native in SerbianSerbian, Native in FrenchFrench
PRO pts in category: 24
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