Glossary entry

English term or phrase:

by ultimate (controlling party)

Spanish translation:

la dominante principal

Added to glossary by patinba
May 31, 2017 14:05
6 yrs ago
6 viewers *
English term

by ultimate

English to Spanish Bus/Financial Insurance Investments
Exposures from Investment Activity are measured in terms of Market Value and aggregated according to the following categories:
• Exposures by ultimate (individual counterparties belonging to the same group)
• Exposures by geographical area
Proposed translations (Spanish)
1 la dominante principal
Change log

Jun 21, 2017 15:38: patinba Created KOG entry

Proposed translations

1 hr
Selected

la dominante principal

Algo te falta, puede ser que sea "controlling party"?

FRED 25 'Related Party Disclosures' - Financial Reporting Council
https://frc.org.uk/Our-Work/Publications/.../FRED-25-Related...
1 This Financial Reporting Exposure Draft (FRED) is issued as part of .... exercise control over per any party that has an interest ... ultimate controlling party; and ..... Ventures IAS 28, Accounting for Investments in Associates) of the entity;.
[PDF]FRED 41 'Related Party Disclosures' - Financial Reporting Council
https://www.frc.org.uk/Our.../FRED-41-Related-Party-Disclosu...
This Financial Reporting Exposure Draft (FRED) sets out for comment a revised .... exercise of share options (unquoted companies and companies not on ..... nor the ultimate controlling party produces financial statements available for public ..... Separate Financial Statements*, IAS 28 Investments in Associates and. IAS 31

An entity shall disclose the name of the entity's parent and, if different, the ultimate controlling party. eur-lex.europa.eu
La entidad revelará el nombre de su dominante inmediata y, si fuera diferente, el de la dominante principal del grupo.


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Note added at 6 hrs (2017-05-31 20:33:13 GMT)
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Al no ser sustantivo, el "ultimate" así solo no dice nada, debería ser "ultimate" algo, no? Si podés, consultalo con el cliente.
Suerte!
Note from asker:
Eso es lo que yo pienso también pero lo siguen usando así en el resto del documento. Mirá: In addition, exposures aggregated by ultimate are also measured in terms of Risk Based Exposure. The Risk Based Exposure is calculated by multiplying the market value by a stress coefficient identified, in coherence with the Internal Model, considering the risk profile of the exposure in terms of rating, issue country, type of asset and type of sector.
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