severe long-term restrictions
- severe long-term restrictions
Restrictions that hinder the exercise of the rights of a holding company over the assets or management of a subsidiary undertaking. Severe long-term restrictions may be used as grounds for excluding a subsidiary from consolidation; if it is so excluded, a subsidiary should be treated as a fixed-asset investment.
Accounting dictionary.
2014.
Look at other dictionaries:
Long term care insurance — (LTC or LTCI), an insurance product sold in the United States and United Kingdom, helps provide for the cost of long term care beyond a predetermined period. Long term care insurance covers care generally not covered by health insurance, Medicare … Wikipedia
exclusion of subsidiaries from consolidation — Subsidiary undertakings may be excluded from consolidation on the following grounds: (1) an individual subsidiary may be excluded from consolidation if its inclusion is not material for the purpose of giving a true and fair view; (2) an… … Accounting dictionary
Electroconvulsive therapy — Intervention ICD 10 PCS GZB ICD 9 CM 94.27 … Wikipedia
Tasmanian Devil — Taxobox name = Tasmanian DevilMSW3 Groves|pages=28] status = EN status system = iucn3.1 status ref = Department of Environment and Heritage. [http://www.deh.gov.au/cgi bin/sprat/public/publicthreatenedlist.pl?wanted=fauna#frogs%20that%20are%20Exti… … Wikipedia
Port Phillip Channel Deepening Project — The Port Phillip Channel Deepening Project (CDP) began on 8 February 2008 to deepen the shipping channels leading to Melbourne, Australia, in Port Phillip to 14 metres (46 ft) draught allow greater access for container ships. An estimated… … Wikipedia
United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… … Universalium
Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… … Universalium
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material … Universalium
China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast … Universalium