consolidated balance sheet

consolidated balance sheet
учет, фин. консолидированный [сводный, объединенный\] баланс (баланс, показывающий состояние активов и обязательств группы компаний как единого хозяйствующего субъекта; строится путем объединения балансов материнской (головной) и дочерних компаний и корректировки на внутригрупповые операции)
See:

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= consolidated accounts.
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сводный баланс; консолидированный баланс
. . Словарь экономических терминов .

Англо-русский экономический словарь.

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Смотреть что такое "consolidated balance sheet" в других словарях:

  • Consolidated Balance Sheet —    A report showing the financial position of a company and its subsidiaries. Also known as a consolidated account.    ► See also Balance Sheet …   Financial and business terms

  • consolidated balance sheet — The balance sheet of a group providing the financial information contained in the individual financial statements of the parent company of the group and its subsidiary undertakings, combined subject to any necessary consolidation adjustments. It… …   Accounting dictionary

  • consolidated balance sheet — The balance sheet of a group providing the financial information contained in the individual financial statements of the parent company of the group and its subsidiary undertakings, combined subject to any necessary consolidation adjustments. It… …   Big dictionary of business and management

  • consolidated balance sheet — /kənˌsɒlɪdeɪtɪd bæləns ʃi:t/ noun a balance sheets of subsidiary companies grouped together into the balance sheet of the parent company …   Dictionary of banking and finance

  • consolidated balance sheet — A statement of financial position which combines the assets, liabilities, and stockholders equity of a parent corporation and its subsidiary …   Black's law dictionary

  • consolidated balance sheet — A statement of financial position which combines the assets, liabilities, and stockholders equity of a parent corporation and its subsidiary …   Black's law dictionary

  • Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • balance sheet — A statement of financial position of any economic unit, disclosing as at a given moment of time, the value of its assets, liabilities, and equity of the owners in conformity with generally accepted accounting principles. See also profit and loss… …   Black's law dictionary

  • balance sheet — A statement of financial position of any economic unit, disclosing as at a given moment of time, the value of its assets, liabilities, and equity of the owners in conformity with generally accepted accounting principles. See also profit and loss… …   Black's law dictionary

  • group balance sheet — /gru:p bæləns ʃi:t/ noun a consolidated balance sheet, the balance sheets of subsidiary companies grouped together into the balance sheet of the parent company …   Dictionary of banking and finance

  • off-balance sheet arrangement — USA Defined in Rule 303 of Regulation S K as any transaction, agreement or other contractual arrangement to which an entity that is not consolidated with the company is a party, under which the company has one of the following: • Any obligation… …   Law dictionary


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