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
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
K — Кадастровая стоимость (Cadastre value) Кадастровый учет, кадастр (Cadastre) Кадастровый номер земельного участка (Cadastre number of a plot of land) Кадровый резерв (Personnel reserve) Кадры (Personnel) Казенное предприятие (state owned unitary… … Экономико-математический словарь
Квазидочернее предприятие — Квазидочернее предприятие (Quasi subsidiary) — предприятие, которое хотя формально и не соответствует определению дочернего предприятия, все же прямо или косвенно контролируется некоторой другой компанией (предприятием) и способствует… … Экономико-математический словарь
off-balance Sheet — OBS A liability or other item that is not included in a *balance sheet. *Creative accounting techniques often aim at manipulating *financial statements through off balance sheet transactions, in which significant corporate resources, *income or… … Auditor's dictionary
квазидочернее предприятие — Предприятие, которое хотя формально и не соответствует определению дочернего предприятия, все же прямо или косвенно контролируется некоторой другой компанией (предприятием) и способствует увеличению доходов последней. [http://slovar… … Справочник технического переводчика
France — /frans, frahns/; Fr. /frddahonns/, n. 1. Anatole /ann nann tawl /, (Jacques Anatole Thibault), 1844 1924, French novelist and essayist: Nobel prize 1921. 2. a republic in W Europe. 58,470,421; 212,736 sq. mi. (550,985 sq. km). Cap.: Paris. 3.… … Universalium
List of banks in the Philippines — The Philippines has a comprehensive banking system encompassing various types of banks, from large universal banks to small rural banks and even non banks. At present, there are seventeen universal banks, 23 commercial banks, 84 thrift banks, 711 … Wikipedia
corporation — An artificial person or legal entity created by or under the authority of the laws of a state. An association of persons created by statute as a legal entity. The law treats the corporation itself as a person which can sue and be sued. The… … Black's law dictionary
