"Finally the book value of the fully consolidated subsidiaries was eliminated agaist the corresponding quota of equity recognising the profit attributable to minority interests and shareholders' equity attributable to minority interests within separate items."

The phrase you need Ivana is "attributable to". It is long but as you see from the quantity of the Google hits below (half a million each) these are the standard terms. You might want to omit the first "attributable to", but I don't, I prefer it to be long but very clear. When consolidating, the carrying amount of the equity has to be eliminated. The equity will consist of the equity at the beginning of the year plus the profit for the year. Of course when annual reports are prepared, the shareholders haven't decided what to do with the profit (retain it or distribute it) so the two go in separate items.

http://www.google.com/search?source=ig&hl=en&rlz=&=&q="profi...

http://www.google.com/search?ie=UTF-8&oe=UTF-8&sourceid=desk...



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Note added at 4 hrs (2009-07-01 22:42:33 GMT)
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Clearly from the context the "patrimonio di terzi" is the "patrimonio netto di terzi", the equity, the shareholders' equity or shareholders' funds, whichever you prefer. All are commonly used in this precise context.