Übersetzung für "Consolidated entities" in Deutsch

Expenses and income resulting from transactions be-tween consolidated entities were eliminated.

The financial statements of consolidated entities have been prepared using uniform accounting methods.

The number of consolidated entities and entities accounted for using the equity method changed as follows:

In its annual report on the implementation of the 2009 budget, the Court observes in relation to the reliability of the accounts that some consolidated entities have not provided any statement in relation to their consolidated accounts, or have submitted an amended statement.

Statutory audit is defined as the audit of annual or consolidated accounts of entities covered by Community law Directives.

The Commission’s Accounting Officer highlighted in the management representation letter concerning the consolidated accounts that the Accounting Officers of three consolidated entities had omitted or modified representations.

Income from operations, as the sum of operating profit, earnings from entities consolidated at equity and special items, grew distinctly by 48 percent to EUR 23.2 (previous year: EUR 15.7) million.

In the separate financial statements of consolidated entities, foreign currency transactions are translated into the functional currency of the entity using the exchange rate at the date of the transaction.

For AS24, the Management Board expects in 2019 an increase in external revenue for the still fully consolidated entities of between 12.0% and 14.0%.

Transactions of the consolidated entities in foreign currencies are translated into the relevant company’s functional currency at the rate prevailing on the transaction date.

The retained earnings comprise the net income (loss) for the financial year and past contributions to earnings by the consolidated entities, provided they have not been distributed.

Income from operations, as the sum of operating profit, earnings from entities consolidated at equity and special items, rose to EUR 50 (previous year: EUR -6) million.

For the first half of 2012, the disclosure requirements contained in IAS 24 only affect the BMW Group with regard to business relationships with affiliated, non- consolidated entities, joint ventures and other equity investments as well as with members of the Board of Management and Supervisory Board of BMW AG.

The majority of Board members supported the staff's proposal to use the term 'operating profit' to describe the subtotal 'business profit from consolidated entities' but had ancillary comments.

Income from operations, as the sum of operating profit, earnings from entities consolidated at equity and special items, rose to EUR 31 (previous year: EUR -4) million.

Others felt that this would result in consolidated entities consisting of both insurers and banks issuing similar contracts not being able to apply two different policies.

All consolidated entities must follow the KION GROUP IFRS Accounting Manual when preparing their IFRS reporting packages.

In preparing the consolidated financial statements, the data for fully consolidated entities is transferred to the unified Group consolidation and reporting system.