Definition Konzernabschluss, der durch Addition der Positionen aus den Einzelabschlüssen ohne vollständige Eliminierung entsteht Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
Definition group accounts prepared by amalgamating the balances shown by the individual accounts without full elimination in contrast to consolidated group accounts Reference Internat.Account.Lex.,UEC-Group Accounts
Definition compte de groupe obtenu par addition des postes des comptes des entreprises concernées sans éliminations complètes Reference Internat.Accounting Lex.,UEC-Comptes de groupe
EUROPEAN UNION|EU institutions and European civil service · FINANCE|financial institutions and credit|banking
Definition group that will identify any legal, administrative or other obstacles that customers encounter when opening, closing or switching bank accounts at both domestic and cross-border level and advise the Commission on how those obstacles can be addressed Reference "EUROPA > Press Room > Press Releases > IP/06/619 > 16/05/2006, http://europa.eu/rapid/pressReleasesAction.do?reference=IP/06/619&format=HTML&aged=1&language=EN&guiLanguage=en (16.4.2009)"
Comment The group was established in May 2006 and is composed of experts proposed by European or national associations, who represent customer or financial services industry interests, and of individuals with an academic background in the area.
Definition Abschluss eines Unternehmens, der zur Vorbereitung der Konsolidierung entwickelt wird, um Ausweis oder Bewertung dem Konzernabschluss anzupassen, die Fremdwährung umzurechnen u.ä. Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
Definition accounts which are drawn up from the accounts of a member of a group for consolidation purposes,so as to conform with the group requirements for adjustments of valuations,methods of presentation,conversion of foreign currencies,etc. Reference Internat.Account.Lex.,UEC-Group Accounts
Definition compte d'une entreprise, modifié en vue de la consolidation, afin de le faire correspondre aux exigences du groupe en ce qui concerne les évaluations, la présentation des postes, la conversion des devises Reference Internat.Accounting Lex.,UEC-Comptes de groupe