Glossary entry (derived from question below)
Danish term or phrase:
mellembalance
English translation:
interim financial statements
Danish term
mellembalance
4 | interim financial statements / interim accounts | Mette Melchior |
4 | interim statement of accounts | Diarmuid Kennan |
3 | interim balance | transworder |
3 | interim balance | rajagopalan sampatkumar |
Nov 10, 2009 14:27: Mette Melchior Created KOG entry
Proposed translations
interim financial statements / interim accounts
"Mulighed for at udbetale ekstraordinært udbytte på grundlag af mellembalancer, som typisk vil være et halvårsregnskab eller et andet perioderegnskab." (http://www.kpmg.dk/view.asp?ID=2055)
"Beslutningen om udlodning af ekstraordinært udbytte skal indføres i bestyrelsens forhandlingsprotokol og vedlægges følgende dokumenter:
* Et perioderegnskab (i loven benævnt "mellembalance"), der viser, at der er tilstrækkelige midler til rådighed for udlodningen." (http://www.kroyerpedersen.dk/faglig-viden/revision-regnskab/...
The condensed interim financial statements comprise the results and balances of the Company and its subsidiaries (the Group) for the six-month period ended 30 June 2009
Therefore, before a dividend can be paid the directors have to consider whether there are sufficient reserves at the time. This is established by looking at the last available annual or interim accounts.
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