unconsolidated subsidiary

unconsolidated subsidiary
An undertaking that, although it is a subsidiary undertaking of a group, is not included in the consolidated financial statements of the group.

Big dictionary of business and management. 2014.

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  • Unconsolidated Subsidiary — A company that is owned by a parent company, but whose individual financial statements are not included in the consolidated or combined financial statements of the parent company to which it belongs. Instead, this type of company appears in the… …   Investment dictionary

  • unconsolidated subsidiary — An undertaking that, although it is a subsidiary undertaking of a group, is not included in the consolidated financial statements of the group. See: exclusion of subsidiaries from consolidation …   Accounting dictionary

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  • неконсолидированная дочерняя компания — Дочерняя компания, финансовые результаты которой не консолидируются ни с одной из материнских компаний. [http://www.lexikon.ru/dict/uprav/index.html] Тематики бухгалтерский учет EN unconsolidated subsidiary …   Справочник технического переводчика

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  • 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

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