puesta en participación
English translation: consolidated by/using the equity method
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| 22:02 Apr 26, 2017 |
| Spanish to English translations [PRO] Law/Patents - Law (general) | |||||||
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|  Selected response from: Robert Carter Mexico Local time: 21:45 | ||||||
Grading comment
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| 2 | placed in a majority-owned subsidiary |
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| 2 | consolidated by/using the equity method |
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| 1 | flotation |
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Answers
15 mins confidence: 
placed in a majority-owned subsidiary Explanation: placed in a majority-owned subsidiary Explanation: This is simply based on the meaning I found in the dictionary for "en participación." Would this make sense in the overall document? WordReference can't translate this exact phrase, but click on each word to see its meaning: "en participación" Spanish definition | Spanish synonyms | Conjugator | in context | images No English translation found for 'en participación'. Did you mean? participación coparticipación Did you want to translate 'en participación' to Spanish? 'en participación' found in these entries English: majority held subsidiary |
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55 mins confidence:
consolidated by/using the equity method Explanation: I have a vague feeling of horror when faced with these terms and my eyes glaze over after reading a few pages of explanations about how each method differs from one another, but I think it means "the value consolidated by the equity method". Alternatively, it could mean "consolidated by the acquisition method", I am having trouble working out which is which (método de integración global vs. método de puesta en participación). In any case, I'm at least fairly certain it relates to a method of consolidation. Check these earlier KudoZ questions and entries: http://www.proz.com/kudoz/english_to_spanish/law_general/120... http://www.proz.com/kudoz/spanish_to_english/accounting/3579... The following document specifically mentions the term as an accounting treatment: En 20XX ha cambiado el método de consolidación de las sociedades concesionarias XXXX, S.L., YYYYY, S.A. etc... por nuevos acuerdos de gestión con los socios, pasando a consolidarse por el método de integración global, frente al de puesta en participación por el que fueron contabilizadas en 20YY. -------------------------------------------------- Note added at 57 mins (2017-04-26 23:00:22 GMT) -------------------------------------------------- The equity method The equity method of accounting is used to determine the net income generated from the joint venture partnership in proportion to the size of a company's respective investment in the venture. Income earned on the investment must be recorded on the company's income statement. First, the investment is recorded at cost, and then adjustments are made either up or down, depending on the venture's current value and the expenses associated with it. The value reported by each company represents only that firm's share of the costs and assets. This method of accounting is more commonly used when one company in a joint venture has a recognizably greater level of influence or control over the venture than the other. If a firm comes to a point where it is no longer maintaining any significant level of control over the investment, the equity method can no longer be used. At that point, a new value is recorded in the company's profit and loss records, determined on the basis of current cost. http://www.investopedia.com/ask/answers/062315/what-differen... |
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12 hrs confidence:
flotation Explanation: Flotation value is the total sales price that investors pay for the company when it is “floated” on the market, i.e. broken up into shares and parcelled out. Reference: http://www.investopedia.com/terms/f/flotation.asp |
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