Mar 26, 2017 21:11
7 yrs ago
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Russian term
Дата вхождения в периметр группы XXX
Russian to English
Law/Patents
Law: Contract(s)
Краткая информация по XXX
Дата вхождения в периметр группы ___ - XXX__13 (приобретение акций YYY).
Место регистрации – Люксембург.
Дата вхождения в периметр группы ___ - XXX__13 (приобретение акций YYY).
Место регистрации – Люксембург.
Proposed translations
(English)
2 | date of entry into the consolidated capital structure | mrrafe |
3 | the date of entry to the consolidation perimeter of XXX | Maria Kaverina |
Proposed translations
5 days
Selected
date of entry into the consolidated capital structure
When a parent company acquires a subsidiary company, capital that should be regarded as part of the combined companies' consolidated capital structure are recorded on the consolidated balance sheet at the date of acquisition. For example, the acquiring company may purchase the subsidiary company's debt or equity and add it to the acquiring company's consolidated capital at that date. Other capital, such as the payment (investment) by the acquiring company, may remain in the subsidiary's capital structure.
Reference:
https://www.ipbr.org/accounting/ias/consolidation/150810-gavriluk/
https://www.enotes.com/research-starters/accounting-mergers-acquisitions
4 KudoZ points awarded for this answer.
Comment: "Thank you."
36 mins
the date of entry to the consolidation perimeter of XXX
https://www.ipbr.org/accounting/ias/consolidation/150810-gav...
https://ideas.repec.org/a/blg/reveco/v39y2008i3p75-88.html
https://ideas.repec.org/a/blg/reveco/v39y2008i3p75-88.html
Peer comment(s):
neutral |
The Misha
: Definitely not a native US GAAP term. Here's a related discussion where someone who knows comes to the same conclusion. http://www.proz.com/kudoz/italian_to_english/finance_general...
53 mins
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Discussion