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17 en dattervirksomhed bliver ikke holdt ude fra konsolidering, fordi dens aktiviteter er forskellige fra de øvrige koncernvirksomheders.
17 a subsidiary is not excluded from consolidation because its business activities are dissimilar from those of the other entities within the group.
Last Update: 2014-11-21
Usage Frequency: 1
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udgør en væsentlig del af forretningsaktiviteten for den virksomhed, der er investeret i, eller virksomheden, herunder andre koncernvirksomheders forretningsaktiviteter.
represent a substantial portion of the investee’s or the entity’s business activity, including business activities of other group entities.
Last Update: 2014-11-17
Usage Frequency: 1
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en konsolidering kræver, at koncernvirksomheders aktiver og passiver samt indtægter og udgifter fuldt ud medtages med særskilt angivelse af minoritetsinteresser i den konsoliderede balance under egenkapital og særskilt angivelse af minoritetsinteresser i koncernresultatet i den konsoliderede resultatopgørelse.
consolidation requires the full incorporation of the assets and liabilities and of the income and expenditure of group undertakings, the separate disclosure of non-controlling interests in the consolidated balance sheet within capital and reserves and the separate disclosure of non-controlling interests in the profit and loss of the group in the consolidated profit and loss accounts.
Last Update: 2014-11-08
Usage Frequency: 1
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— for de koncernvirksomheders vedkommende som er oprettet i overensstemmelse med lovgivningen i en af medlemsstaterne, eller for de se-selskabers vedkommende, ved hvilke der ikke skal oprettes et europæisk samarbejdsudvalg
— in group undertakings incorporated under national law or in european companies in which the formation of a european works council is not required:
Last Update: 2014-02-06
Usage Frequency: 1
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