Übersetzung für "Kapitalkonsolidierung" in Englisch

Method of capital consolidation with which an affiliated company’s proportionate equity is valued.

The capital consolidation is conducted in accordance with the Anglo-Saxon purchase method.

For capital consolidation, the investments of the parent company are offset against the equity capital of the subsidiaries.

The assets and equity and liabilities of the Group's subsidiaries are carried over in full in order to allow subsequent capital consolidation.

The minority interest contains equalisation items for minority interests held by other shareholders in the capital requiring consolidation and for their shares of the profit and loss.

There were no company acquisitions in the first half of 2019 and therefore no gains on bargain purchases were recognized (H1 2018: EUR 8.8 million).

Capital consolidation is performed by offsetting investments in subsidiaries against the underlying reevaluated equity at the date of acquisition.

With the help of capital consolidation, debt consolidation, expense and income consolidation, as well as the elimination of interim results, the equity assessment, and of the taking into consideration of latent taxes, the consolidated accounts are developed into the consolidated financial statement.

The "consolidation" column includes not only the valuations from the purchase price allocation and the accompanying deferred taxes, but also the capital consolidation of the Valovis Group.

Since the conversion of the accounting to the IFRS format, no goodwill has been incurred from capital consolidation that was capitalised.

Within the context of the capital consolidation according to the purchase method, all assets and obligations of the subsidiary are recognised at the fair value at the time of the acquisition of the controlling influence, taking into consideration deferred taxes.

The capitalized goodwill for companies acquired before October 1, 1995 that results from the capital consolidation continues to be offset against retained earnings.

There is no consolidation of capital.

The capital consolidation is carried out by setting off the carrying amounts of the investments against the proportional equity of the subsidiaries.

Proportionate consolidation and accounting for goodwill follows the same principles applied to the consolidation of subsidiaries.

A fundamental question in the design of the IT support is to what extent the capital consolidation is to be carried out completely or in part by machine.

Together with the tax advisor and auditor, they prepared the elimination of intercompany investments and created the initial charts of accounts as the basis for a two-day introductory workshop.

Nearly all consolidation processes used to prepare the consolidated ­financial statements of TUI AG, e. g. capital consolidation, assets and liabilities consolidation and expenses and income elimination including at equity measurement, are generated and fully documented in HFM.

Capital consolidation is carried out by setting off the acquisition cost of the shareholding against the proportionate amount of the newly valued equity at the time when the subsidiary was purchased.

In addition to capital consolidation techniques, students deal with the issues of consolidation of debts, the elimination of intercompany profit, expenses and earnings.

All consolidation tasks such as currency conversion, intercompany elimination, legal consolidation, validations and the like are handled on the basis of these rules.

The capital consolidation is carried out by setting off the carrying amounts of the investments against the proportional equity of the subsidiaries.

Capital consolidation is based on the acquisition method, whereby the acquisition cost of a Corporate Company is eliminated at the time of acquisition against the fair value of net assets acquired, determined according to uniform corporate accounting principles.

Capital consolidation is based on the acquisition method, whereby the acquisition cost of a Corporate Company is eliminated at the time of acquisition against the fair value of net assets acquired, determined according to uniform corporate accounting principles. Companies acquired are consolidated from the date on which control is obtained, while companies sold are excluded from the scope of consolidation as of the date on which control is relinquished, with any gain or loss recognized in income.