Glossary entry

Spanish term or phrase:

puesta en participación

English translation:

consolidated by/using the equity method

Added to glossary by Karen Rosenberg
Apr 26, 2017 22:02
7 yrs ago
2 viewers *
Spanish term

puesta en participación

Spanish to English Law/Patents Law (general)
En febrero de 2014 se publico el borrador de la Orden Ministerial que desarrolla el Real Decreto ley 09/213, donde se determinan los parámetros retributivos de las instalaciones tipo aplicables a determinadas instalaciones de producción de energía y en junio 2014 se ha publicado Orden Ministerial IET/1045/2014, de 16 de junio, publicada en el Boletín Oficial del Estado el 20 de junio de 2014, por la que se aprueban los parámetros retributivos de las instalaciones tipo aplicables a determinadas instalaciones de producción de energía eléctrica a partir de fuentes de energía renovables, cogeneración y residuos. En este sentido en las cuentas de 2015 y 2016, el valor de la puesta en participación de xxxxx es igual a cero.

Any ideas on puesta en participación ?
many thanks

Proposed translations

55 mins
Selected

consolidated by/using the equity method

I have a vague feeling of horror when faced with these terms and my eyes glaze over after reading a few pages of explanations about how each method differs from one another, but I think it means "the value consolidated by the equity method".

Alternatively, it could mean "consolidated by the acquisition method", I am having trouble working out which is which (método de integración global vs. método de puesta en participación). In any case, I'm at least fairly certain it relates to a method of consolidation.


Check these earlier KudoZ questions and entries:
http://www.proz.com/kudoz/english_to_spanish/law_general/120...
http://www.proz.com/kudoz/spanish_to_english/accounting/3579...


The following document specifically mentions the term as an accounting treatment:

En 20XX ha cambiado el método de consolidación de las sociedades concesionarias XXXX, S.L., YYYYY, S.A. etc... por nuevos acuerdos de gestión con los socios, pasando a consolidarse por el método de integración global, frente al de puesta en participación por el que fueron contabilizadas en 20YY.



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Note added at 57 mins (2017-04-26 23:00:22 GMT)
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The equity method
The equity method of accounting is used to determine the net income generated from the joint venture partnership in proportion to the size of a company's respective investment in the venture. Income earned on the investment must be recorded on the company's income statement. First, the investment is recorded at cost, and then adjustments are made either up or down, depending on the venture's current value and the expenses associated with it. The value reported by each company represents only that firm's share of the costs and assets. This method of accounting is more commonly used when one company in a joint venture has a recognizably greater level of influence or control over the venture than the other.

If a firm comes to a point where it is no longer maintaining any significant level of control over the investment, the equity method can no longer be used. At that point, a new value is recorded in the company's profit and loss records, determined on the basis of current cost.

http://www.investopedia.com/ask/answers/062315/what-differen...
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4 KudoZ points awarded for this answer. Comment: "thank you"
15 mins

placed in a majority-owned subsidiary

placed in a majority-owned subsidiary


Explanation:
This is simply based on the meaning I found in the dictionary for "en participación." Would this make sense in the overall document?

WordReference can't translate this exact phrase, but click on each word to see its meaning:
"en participación"
Spanish definition | Spanish synonyms | Conjugator | in context | images

No English translation found for 'en participación'.
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participación
coparticipación
Did you want to translate 'en participación' to Spanish?

'en participación' found in these entries
English:
majority held subsidiary
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12 hrs

flotation

Flotation value is the total sales price that investors pay for the company when it is “floated” on the market, i.e. broken up into shares and parcelled out.
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