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1 предприятие-филиал
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2 дочернее предприятие
1) General subject: group undertaking (http://www.highbeam.com/doc/1O18-subsidiaryundertaking.html)2) Law: subsidiary undertaking3) Economy: offsprings, subsidiary production unit4) Accounting: instrumentality5) Business: affiliated undertaking, offspring6) Sakhalin energy glossary: subsidiary7) EBRD: wholly owned subsidiary8) Cables: branch establishment, subsidiary enterpriseУниверсальный русско-английский словарь > дочернее предприятие
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3 отделение предприятия-филиала
Универсальный русско-английский словарь > отделение предприятия-филиала
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4 datterdattervirksomhet
subst. (selskapsrett) subsidiary undertaking of a subsidiary undertaking -
5 pre-acquisition profits/losses
Finthe profits or losses of a subsidiary undertaking, attributable to a period prior to its acquisition by a parent company. Such profits are not available for distribution as dividends by the parent company unless the underlying value of the subsidiary undertaking is at least equal to its net carrying value in the books of the parent company.The ultimate business dictionary > pre-acquisition profits/losses
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6 dattervirksomhet
subst. subsidiary, subsidiary company, subsidiary undertaking -
7 предприятие-филиал
Business: subsidiary undertakingУниверсальный русско-английский словарь > предприятие-филиал
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8 minority interest
Finthe nominal value of shares held in a subsidiary undertaking by members other than the parent company or its nominees plus the appropriate portion of the accumulated reserves, including share premium account -
9 empresa
f.1 company.pequeña y mediana empresa small and medium-sized businesslibre empresa free enterpriseempresa conjunta joint ventureempresa filial subsidiaryempresa matriz parent companyempresa privada private companyla empresa privada the private sectorempresa pública public sector firmla empresa pública the public sectorempresa de trabajo temporal temping agencyempresa de transportes haulage firm2 enterprise, undertaking.se embarcó en una peligrosa empresa he embarked on a risky enterprise o undertaking* * *1 (compañía) firm, company2 (dirección) management3 (acción) undertaking, venture\empresa filial subsidiary companyempresa matriz parent companyempresa multinacional multinational companyempresa naviera shipping companylibre empresa free enterprise* * *noun f.1) company, corporation, firm, business2) undertaking, venture* * *SF1) (=tarea) enterprise2) (Com, Econ) (=compañía) firm, companyempresa funeraria — undertaker's, mortician's (EEUU)
3) (=dirección) managementla empresa lamenta que... — the management regrets that...
* * *1)a) ( compañía) company, firm (BrE)b) ( dirección) management2) (tarea, labor) venture, undertaking* * *1)a) ( compañía) company, firm (BrE)b) ( dirección) management2) (tarea, labor) venture, undertaking* * *empresa11 = business [businesses, -pl.], commercial firm, company, corporation, firm, business enterprise, outfit, business interest, business firm, industrial firm, commercial enterprise, operating company.Nota: Perteneciente a un grupo.Ex: To a small or mid-sized business, information is critical for effective planning, growth and development.
Ex: Difficulties over access to these can arise when research project has been financed by a scientific organization or commercial firm who have an interest in maintaining security.Ex: Among the companies offering 'Mice' are Microsoft, Vision and Apple, but more are anticipated.Ex: The main form of knowledge transfer and the basis for decision making within corporations has not been a paper, a document or a detailed report, but a set of overhead slides and the discussions around them.Ex: The European Development Fund finances projects in overseas countries for which European-based firms can supply equipment and know-how.Ex: The 'Books at work' project in Kalmar in southern Sweden is the result of collaboration between trade unions, business enterprises and the public library.Ex: The author compares the advantages and disadvantages of buying from the larger established companies and smaller outfits.Ex: As an example, the University of Hawaii libraries have installed an online catalogue on which they will hang a special assortment of databases that are needed by Hawaii and Pacific business interests.Ex: Collection and preservation of records is an expensive pursuit and the task of persuading cost conscious business firms that they ought to preserve their records is an unenviable one.Ex: In libraries serving industrial firms, for example, the cost of not finding information may be high; this is why 'hard headed businessmen' add to their overheads by paying for extensive library services.Ex: Some commercial enterprises subsidise satellite communications for academic institutions.Ex: In the future, these files will be made readily accessible to other Glaxo operating companies through the use of computers.* a cuenta de la empresa = at company expense.* administración de empresas = business administration.* admnistrador de empresa = firm administrator.* archivo de empresa = business archives.* biblioteca de empresa = commercial library, industrial library, corporate library, company library, business library.* bibliotecario de empresa = industrial librarian.* comida de empresa = company dinner.* como las empresas = business-like.* conglomerado de empresas = conglomerate.* contratación de personal cualificado de otras empresas = lateral hiring.* curso mixto de clases y práctica en la empresa = sandwich course.* dejar la empresa = jump + ship.* de la propia empresa = company-owned.* de toda la empresa = systemwide.* director de empresa = company director.* directorio de empresas en base de datos = corporate directory database, company directory database.* documentación de empresas = business record.* empresa afiliada = sister company.* empresa comercial = commercial agency, commercial vendor, commercial business, business firm.* empresa con solera = established player.* empresa consolidada = established player.* empresa constructora = property developer.* empresa consumada = established player.* empresa de búsqueda personalizada de ejecutivos = headhunter.* empresa de cobro de deudas = debt collection agency.* empresa de contabilidad = accounting firm.* empresa dedicada a la venta por correo = mail order company.* empresa dedicada al desarrollo de productos = product developer.* empresa dedicada a los sondeos de opinión = polling firm, polling agency.* empresa dedicada al proceso del cereal = corn processor.* empresa de grandes derroches = high roller.* empresa de investigación = research firm.* empresa de la limpieza = cleaning firm.* empresa de liempza = cleaning business.* empresa de limpieza = janitorial business.* empresa de medios de comunicación = media company.* empresa de mudanzas = mover.* empresa de nuestro grupo = sister company, sister organisation.* empresa de nueva creación = this sort of thing, startup [start-up].* empresa de ordenadores = computer company.* empresa de reparto de paquetes = package delivery company.* empresa de seguridad = security firm.* empresa de servicios = service organisation, service agency, service company.* empresa de servicios de información = information broker, broker, information broking.* empresa de servicio social = social utility.* empresa de servicios públicos = public utility, utility company.* empresa de solera = established player.* empresa de telecomunicaciones = computer bureau.* empresa de trabajo = industrial affiliation.* empresa de un grupo = operating company.* empresa de viajes = travel company.* empresa en la que sólo pueden trabajar empleados que pertenezcan a un sindic = close shop.* empresa farmacéutica = drug company.* empresa filial = subsidiary company.* empresa hipotecaria = mortgage company.* empresa industrial = industrial firm.* empresa organizadora de congresos = conference organiser.* empresa privada = private vendor, private company, private business, private firm.* empresa pública = civilian employer, public firm.* empresas americanas, las = corporate America.* empresa sindicada = union shop.* empresa televisiva = television company.* empresa transportadora = shipper, shipping agent.* en toda la empresa = company-wide, systemwide.* específico de las empresas = company-specific.* fusión de empresas = consolidation.* gasto de empresa = business expense.* gestión de empresas = business management.* grupo de empresas = business group.* guardería de la empresa = workplace crêche.* información sobre empresas = business intelligence.* intranet de empresa = corporate intranet.* libro de empresa = organisation manual.* mercado de la empresa = corporate market.* mundo de la empresa = business world.* mundo de la empresa, el = corporate world, the.* mundo de las empresas = business environment.* página web de empresa = business site, corporate site.* para toda la empresa = company-wide, enterprise-wide.* partícipe en la empresa = corporate insider.* patrocinado por la propia empresa = company-sponsored.* pequeña empresa = small business.* persona de la propia empresa = insider.* programa de prácticas en la empresa = internship program(me), internship.* programa mixto de clases y práctica en la empresa = sandwich programme.* propiedad de la empresa = company-owned.* PYME (Pequeña y Mediana Empresa) = SME (Small and Medium Sized Enterprise).* que afecta a toda la empresa = enterprise-wide.* sitio web de empresa = business site, corporate site.* trabajador cualificado contratado de otra empresa = lateral hire.* ya parte de la empresa = on board.empresa22 = enterprise, scheme, venture, quest, operation, undertaking.Ex: Only those who have attempted to edit the proceedings of a conference can appreciate the magnitude and scope of such an enterprise.
Ex: There are forty-six centres in twenty-five countries participating in the scheme.Ex: However rudimentary or advanced the system, and no matter what the age of the children involved, certain matters should be considered before setting out on the venture.Ex: It is a quest without a satisfactory conclusion - a holy grail of librarianship.Ex: When he was younger he really turned the library around, from a backwater, two-bit operation to the respected institution it is today.Ex: Since the file from 1966-1975 contains some 2,500,000 references, a search of the complete data base is a fairly large-scale undertaking.* empresa descabellada = fool's errand.* empresa próspera = success story.* * *A1 (compañía) company, firm ( BrE)empresa filial subsidiary company2 (dirección) managementla empresa no se hace responsable de … the management cannot accept liability for …Compuestos:start-uppublic utility company, public utilitysponsors (pl) ( of an artistic event)private sector companypublic sector companyraiderB (tarea, labor) venture, undertakingnos hemos embarcado en una arriesgada empresa we've undertaken a risky venture* * *
empresa sustantivo femenino
1 ( compañía) company, firm (BrE);
2 (tarea, labor) venture, undertaking
empresa sustantivo femenino
1 Com Ind company, firm
empresa pública, state-owned company
2 (proyecto, tarea) undertaking, task: es una empresa muy arriesgada, it's a very risky venture
' empresa' also found in these entries:
Spanish:
administración
- ámbito
- amenaza
- asegurar
- bacalao
- casa
- CEPYME
- compañía
- constructor
- constructora
- contabilidad
- contrata
- dar
- decorar
- deficitaria
- deficitario
- definitivamente
- departamento
- depurar
- dirección
- dirigir
- diversificarse
- económica
- económico
- ejecutiva
- ensalzar
- entablar
- escala
- escáner
- espaldarazo
- estatal
- estructuración
- forjar
- gestión
- hipotecar
- hostelería
- imagen
- imposición
- inspección
- juez
- lanzamiento
- ligarse
- llevar
- mecánica
- nacional
- negocio
- negrera
- negrero
- patrón
- patrona
English:
administration
- amount to
- association
- audit
- backbone
- bankrupt
- base
- be
- being
- boss
- branch out
- builder
- business
- by-law
- carrier
- climb down
- cock-up
- collapse
- come in
- company
- creativity
- credit bureau
- dark horse
- deal with
- department
- developer
- disorganized
- division
- do
- down-market
- effective
- engineer
- enter
- enterprise
- equal
- established
- exploit
- firm
- fixture
- float
- flourish
- go down
- go under
- head
- house
- in-house
- insider
- intimidate
- launch
- launching
* * *empresa nf1. [sociedad] company;pequeña y mediana empresa small and medium-sized business;prohibido fijar carteles: responsable la empresa anunciadora [en letrero] post o stick no bills: advertisers will be held liableempresa común joint venture;empresa conjunta joint venture;empresa filial subsidiary;empresa funeraria undertaker's;empresa júnior junior enterprise, = firm set up and run by business studies students;empresa libre, libre empresa free enterprise;empresa matriz parent company;empresa mixta mixed company;empresa privada private company;empresa pública public sector firm;empresa punto com dot.com (company);empresa de seguridad security firm;empresa de servicio público public utility, US public service corporation;empresa de servicios service company;Urug empresa unipersonal sole trader, one person business2. [dirección] management;las negociaciones con la empresa the negotiations with management3. [acción] enterprise, undertaking;se embarcó en una peligrosa empresa he embarked on a risky enterprise o undertaking* * *f1 company;gran empresa large company;pequeña empresa small business;mediana empresa medium-sized business2 figventure, undertaking* * *empresa nf1) compañía, firma: company, corporation, firm2) : undertaking, venture* * *empresa n -
10 empresa filial
f.affiliated enterprise, ancillary undertaking, subsidiary, subsidiary company.* * *subsidiary company* * *(n.) = subsidiary companyEx. The US is also worried that its European subsidiary companies will be unduly restricted in their handling of data.* * *(n.) = subsidiary companyEx: The US is also worried that its European subsidiary companies will be unduly restricted in their handling of data.
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11 Hilfsbedürftiger
Hilfsbedürftiger
needy person;
• Hilfsbedürftigkeit indigence, distress, need;
• Hilfsbereitschaft cooperation, accommodation;
• Hilfsbetrieb ancillary undertaking, service department;
• industrielle Hilfsbetriebe subsidiary industries (undertakings);
• Hilfsbetriebskonto service department account (US);
• Hilfsbogen (Bilanz) work sheet;
• Hilfsbuch handbook, auxiliary book, (Buchführung) subsidiary ledger, (für Erstellung der Konzernbilanz) elimination ledger;
• Hilfsbücher sub-ledgers;
• Hilfsbuchhalter assistant bookkeeper;
• Hilfsdatei (Computer) work file;
• Hilfsdienst help, aid, assistance, (Notdienst) help (aid) scheme, emergency department, (Produktion) ancillary service, (Rotes Kreuz) first-aid service;
• Hilfseinkäufer assistant buyer;
• Hilfseinrichtungen support facilities;
• Hilfsersuchen invocation of aid;
• Hilfsfahrzeug emergency (light-duty) vehicle;
• Hilfsflugplatz auxiliary airfield, feeder airport;
• Hilfsfonds relief (aid, emergency) fund;
• Hilfsfunktion auxiliary function;
• Hilfsgelder aid money (fund[s]), subsidies;
• durch Hilfsgelder finanzieren to subsidize;
• Hilfsgüter ancillary products;
• Hilfsindustrie ancillary industry;
• Hilfskasse relief (provident) fund, (Verein) friendly (benefit) society (Br.), slate club (Br.);
• Hilfskassierer assistant cashier, assistant paying teller (US);
• Hilfskomitee emergency (distress, relief) committee;
• Hilfskonsortium aid consortium;
• Hilfskonto subsidiary (auxiliary, adjunct) account;
• Hilfskonto für Kostenberichtigungen cost ledger;
• Hilfskontobuch subsidiary journal;
• Hilfskostenstelle productive department;
• Hilfskraft help, helper, subsidiary worker, aid, assistant, auxiliary;
• wissenschaftliche Hilfskraft research assistant. -
12 предприятие предприяти·е
участвовать в (каком-л.) предприятии — to have a concern in a business
акционерное предприятие — corporate / joint-stock enterprise
бездействующие / неработающие предприятия — idle establishments / facilities
бесприбыльное / некоммерческое предприятие — nonprofit activity
государственное предприятие — goverment(al) / public / state-(owned) enterprise, government / publicly-(owned) establishment
действующее / работающее предприятие — operated / operating / producing establishment
деловое предприятие — business affair / establishment
зарубежное / иностранное предприятие — foreign enterprise
крупное предприятие — large-scale / large / big enterprise
некорпорированное предприятие — nonincorporated / unincorporated enterprise
прибыльное / рентабельное предприятие — profitable enterprise
промышленные предприятия — industrial enterprises, production facilities
промышленные предприятия, принадлежащие частной компании — company-owned (production) facilities
смежные предприятия — closely connected / cooperating enterprises
совместное предприятие — joint venture / enterprise / undertaking
торговые предприятия — commercial facilities, trading enterprises
частное предприятие — free / private enterprise, private establishment
предприятие, которое соблюдает правила охраны окружающей среды — environment conscious enterprise
предприятие, принимающее на работу как членов, так и не членов профсоюза — open shop
предприятие, принимающее на работу только членов профсоюза — closed shop
предприятия, управляемые государством — government-run facilities
2) (предпринятое дело) undertakingприступить к какому-л. предприятию — to inaugurate an undertaking
3) (рискованный шаг) game, enterprise, venture, adventureрискованное / сомнительное предприятие — wild cat venture
Russian-english dctionary of diplomacy > предприятие предприяти·е
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13 letter of moral intent
Fina letter from a holding company addressed to a bank where one of its subsidiaries wishes to borrow money. The purpose of the letter is to support the subsidiary’s application to borrow funds and offer reassurance—although not a guarantee—to the bank that the subsidiary will remain in business for the foreseeable future, often with an undertaking to advise the bank if the subsidiary is likely to be sold.U.K. term letter of comfort -
14 зависимое предприятие
1) Law: associated undertaking2) Accounting: affiliate, subsidiary production unit3) Business: dependent undertakingУниверсальный русско-английский словарь > зависимое предприятие
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15 Nebenbeschäftigung
Nebenbeschäftigung f PERS second job, sideline job, (infrml) moonlighting* * ** * *Nebenbeschäftigung
avocation, bywork, sideline [employment], spare-time work (employment), minor occupation, extracurricular activities, side-bar job (sl.);
• Nebenbeschäftigung ausüben to moonlight;
• keiner Nebenbeschäftigung nachgehen to have no occupation outside of one’s office work;
• Nebenbestimmung collateral (subordinate) clause;
• Nebenbestimmungen incidental provisions;
• Nebenbetrieb subsidiary company, ancillary undertaking, (Filiale) branch office;
• landwirtschaftlicher Nebenbetrieb part-time farm;
• Nebenbezüge fringe benefits, perquisites (Br.);
• Nebenbörse curb exchange;
• Nebenbuchkonto secondary account;
• Nebenbürge cosurety, coguarantor;
• Nebeneigenschaft secondary quality;
• Nebeneinkommen casual revenue (income), incidental income;
• Nebeneinkünfte incidental receipts, perquisites (Br.), casual revenue, [casual] emoluments, additional (subsidiary, extra, outside) income;
• nicht koschere Nebeneinkünfte pickings and stealings;
• Nebeneinnahmen additional (outside) income, perquisities (Br.), perks (Br. sl.);
• Nebenerwerb sideline;
• Nebenerwerb aufziehen to start a little business on the side. -
16 empresa filial
• affiliated enterprise• ancillary undertaking• subsidiary• subsidiary company -
17 Anteil
Anteil m 1. BÖRSE, FIN (BE) share, (AE) stock; 2. GEN portion; stake, interest, share (an einem Unternehmen); 3. STAT proportion, quantity, qnty, qty; 4. RW (AE) stock, (BE) share • als ein Anteil von GEN as a proportion of, as a percentage of • Anteil an etw. erwerben GEN acquire an interest in sth, acquire a stake in sth • dem Anteil entsprechend GEN, PERS pro rata • mit nicht begrenzter Zahl auszugebender Anteile GEN open-ended (Finanzierung)* * *m 1. <Börse, Finanz> share (BE), stock (AE) ; 2. < Geschäft> an einem Unternehmen stake, interest, share; 3. < Math> proportion, quantity (qnty, qty) ; 4. < Rechnung> stock (AE), share (BE) ■ als ein Anteil von < Geschäft> as a proportion of, as a percentage of ■ dem Anteil entsprechend <Geschäft, Person> pro rata* * *Anteil
stake, [proportional] share, part, portion, percentage, proportion, slice, participation, (Aktie) share certificate, share of stock (US), (Beteiligung) interest, share, stock, holding, (Genussschein) participating share, (Mitwirkung) hand, (Quote) quota, contingent, contribution pro rata, (Zuteilung) allotment;
• mit unbegrenzt auszugebenden Anteilen (Investmentgesellschaft) open-end;
• nach Anteilen proportionally, according to quotas;
• beträchtlicher Anteil good share;
• börsengängige Anteile shares marketable on a stock exchange;
• gerechter Anteil fair share;
• gewinnberechtigter Anteil participating share;
• gleiche Anteile even shares, aliquot parts;
• prozentualer Anteil percentage [share];
• stimmberechtigte Anteile voting shares;
• treuhänderischer Anteil fiduciary interest;
• verfügbarer Anteil available portion;
• verhältnismäßiger Anteil comparative (proportional,pro rata) share, quota;
• durch Verlosung zugeteilter Anteil allotment, lot;
• Anteil am Aktienkapital share of stock (US);
• Anteil weiblicher Arbeitskräfte female participation rate;
• Anteil am Bruttosozialprodukt contribution to the gross national product;
• Anteil am Ertrag portion of proceeds;
• von Tochtergesellschaften geschuldete Anteile und Geldbeträge (Bilanz) shares and amounts owing from subsidiary companies (Br.);
• festverzinslicher Anteil am Gesamtkapital leverage (US);
• Anteil am Geschäftsgewinn percentage of profit;
• Anteil am Gesellschaftsvermögen share (capital interest) in a partnership;
• Anteil am Gewinn share of the profit, profit share;
• Anteil an den Havariekosten average;
• Anteil am internationalen Handel loaf of international trade;
• Anteil am Konsortium underwriting share;
• hoher Anteil von Obligationen und Vorzugsaktien am Gesellschaftskapital high leverage factor (US);
• im nächsten Jahr rückzahlbarer Anteil langfristiger Schulden current portion of long-term debts;
• wachsender Anteil des Weltbedarfs growing piece of world demand;
• Anteil größerer Abteilungen am Umsatz und Ertrag aufschlüsseln to break down the contribution of major divisions to sales and pretax earnings;
• jem. seinen Anteil auszahlen to pay s. o. out;
• seinen [vollen] Anteil beanspruchen to claim one’s proportionate share;
• seinen Anteil beitragen to contribute one’s share;
• seinen Anteil bezahlen to pay one’s due, to contribute one’s quota;
• seinen Anteil an der Rechnung bezahlen to pay one’s shot;
• auf jds. Anteil entfallen to fall to s. one’s lot;
• gleichen Anteil haben to go equal shares;
• Anteile an einem Geschäft haben to have an interest in a business;
• Anteil am Gewinn haben to participate (share) in the profit;
• großen Anteil an einem Unternehmen haben to take an active part in an undertaking;
• tätigen Anteil nehmen to take an active part;
• sich einen Anteil am Markt sichern to secure a share of the market;
• Anteile übernehmen to take over shares. -
18 Nebenbetrieb
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19 empresa
nf(project) enterprise n business n, company n, corporation n, undertaking nempresa que comercia con otra trading partnerempresa conjunta collaborative venture, joint ventureempresa constructora builder, building firmempresa de creación reciente new businessempresa envasadora packing house (US)empresa estatal government entreprise, state-owned entrepriseempresa exterior foreign companyempresa extraterritorial offshore companyempresa familiar family business, family corporationempresa ficticia phoney slang companyempresa filial branch company, subsidiaryempresa ilimitada unlimited companyempresa líder del mercado market leaderempresa líder del sector market leaderempresa matriz parent companyempresa mediana medium—sized firmempresa multinational multi-national corporationempresa de primera clase blue-chip companyempresa privada private enterpriseempresa de propiedad pública state-owned enterpriseempresa pública government enterpriseempresa rival competing companyempresa de tamaño mediano medium-sized firmempresa de transporte por carretera haulage company, freight company (US)empresa de transportes carrier, transport companyempresa de transportes urgentes express carrierempresa de utilidad pública public utilitylas grandes empresas big business
См. также в других словарях:
subsidiary undertaking — For accounting purposes, a company is required to prepare consolidated accounts for itself and every undertaking (including an unincorporated association) which is its subsidiary undertaking . Parent and subsidiary undertakings are defined in… … Law dictionary
subsidiary undertaking — group undertaking An undertaking that is controlled by another undertaking (the parent or holding company). The extent of the control needed to define a subsidiary is given in the Companies Act (1985). The financial statements of a subsidiary… … Accounting dictionary
subsidiary undertaking — group undertaking An undertaking that is controlled by another undertaking (the parent or holding company). The extent of the control needed to define a subsidiary is given in the Companies Act (1985). The financial statements of a subsidiary… … Big dictionary of business and management
subsidiary undertaking — dukterinė įmonė statusas Neteiktinas sritis draudimas atitikmenys: angl. subsidiary undertaking ryšiai: žiūrėk – patronuojamoji įmonė šaltinis Lietuvos Respublikos draudimo įstatymo pakeitimo įstatymo projektas … Lithuanian dictionary (lietuvių žodynas)
subsidiary undertaking — patronuojamoji įmonė statusas Aprobuotas sritis draudimas apibrėžtis Įmonė, kuri atitinka bent vieną iš šių kriterijų: 1) įmonė, kurioje kita įmonė turi daugumą akcininkų ar kitų dalyvių balsų; 2) įmonė, kurioje kita įmonė, būdama pirmosios… … Lithuanian dictionary (lietuvių žodynas)
undertaking — un‧der‧tak‧ing [ˌʌndəˈteɪkɪŋ ǁ ˈʌndərteɪ ] noun 1. [countable usually singular] an important job, piece of work, or activity that you are responsible for: • Starting a new business can be a risky undertaking. 2. [countable] COMMERCE a business: • … Financial and business terms
unconsolidated subsidiary — An undertaking that, although it is a subsidiary undertaking of a group, is not included in the consolidated financial statements of the group. See: exclusion of subsidiaries from consolidation … Accounting dictionary
unconsolidated subsidiary — An undertaking that, although it is a subsidiary undertaking of a group, is not included in the consolidated financial statements of the group … Big dictionary of business and management
quasi-subsidiary — A company, trust, partnership, or other arrangement that does not fulfil the definition of a subsidiary undertaking but is directly or indirectly controlled by the reporting entity and gives rise to benefits for that entity that are in substance… … Accounting dictionary
quasi-subsidiary — A company, trust, partnership, or other arrangement that does not fulfil the definition of a subsidiary undertaking but is directly or indirectly controlled by the reporting entity and gives rise to benefits for that entity that are in substance… … Big dictionary of business and management
controlled undertaking — Any subsidiary undertaking within the meaning of the Financial Services and Markets Act 2000 (FSMA), other than section 258(4)(b) of the Companies Act 1985 or section 420(2)(b) of FSMA. Practical Law Dictionary. Glossary of UK, US and… … Law dictionary