odnieść na kapitały
English translation: take to other reserves
| 08:42 Mar 20, 2012 |
| Polish to English translations [PRO] Bus/Financial - Accounting | |||||||
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|  Selected response from: Karol Kawczyński Poland Local time: 12:40 | ||||||
Grading comment
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| Summary of answers provided | ||||
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| 4 | take to other reserves |
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| 3 | offset against equity |
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Answers
15 mins confidence: 
offset against equity Explanation: jedna z możliwości, jak w linku "Net worth is negative for the fiscal years 2001 and 2002 because the consideration for the Demerger was determined based upon the fair market value, rather than the book value, of net assets acquired. The difference between the consideration paid and net assets was offset against equity." Reference: http://www.imperial-tobacco.com/files/misc/2006_20f.pdf |
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39 mins confidence:
| odnieść na pozostałe kapitały take to other reserves Explanation: Jeżeli różnica jest ujemna, to odpowiedź Andrzeja wskazuje na właściwy kierunek. Jeżeli jednak spółka zyskuje na tej różnicy, sprawa wygląda inaczej, ponieważ pozostałe kapitały są podwyższane. Proponuję wersję, którą można zastosować w tym drugim przypadku, jak i w przypadku gdy nie wiemy jaka różnica powstaje w wyniku transakcji. Pozostałe kapitały (fundusze rezerwowe) to konkretna pozycja w bilansie przedsiębiorstwa, więc 'equity' może być zbyt ogólne. W tłumaczeniu ustawy o rachunkowości Becka zastosowano termin 'other reserves". http://www.google.pl/url?sa=t&rct=j&q="taken to other reserv... The other reserve of $825.4 million is the amount arising from the application of accounting which is similar to the pooling of interests method, as set out in the Group’s accounting policies. Under this method of accounting, the difference between the consideration for the controlling interest and the nominal value of the shares acquired is taken to other reserves on consolidation. http://www.investegate.co.uk/ArticlePrint.aspx?id=2000033010... In the group financial statements, merged subsidiary undertakings are treated as if they had always been a member of the group. The results of such subsidiaries are included for the whole period in the year they join the group. The corresponding figures for the previous year include the results for that period, the assets and liabilities at the previous balance sheet date and the shares issued by the company as consideration as if they had always been in issue. Any difference between the nominal value of the shares acquired by the company and those issued by the company to acquire them is taken to other reserves. http://miranda.hemscott.com/servlet/HsPublic?context=ir.acce... From 1 April 2006 the Company has deemed that its intra-group balances with its subsidiary undertakings are part of its long term net investment in those subsidiaries - as permanent as equity. Therefore, on consolidation foreign exchange gains and losses arising on intra-group balances are taken to Other Reserves within Shareholders' Funds. During the period, a loss of $1.0 million (2005: $nil) was recorded within Other Reserves. http://www.dsm.com/en_US/cworld/public/investors/downloads/a... |
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