Although the consolidated balance sheet must be approved by the board no signature is needed.

This seems inconsistent with the practice of producing a consolidated balance sheet.

Include in the consolidated balance sheet the investing group's interests in associated companies.

Because it shows goodwill, it could be a consolidated balance sheet.

This is the consolidated balance sheet for our authority:

Should the parent undertaking's consolidated balance sheet show a minority interest in respect of the preference shares?

Requirement: Explain the increase in the minority interests in the consolidated balance sheet.

In order to provide some sort of overall picture this authority, in common with most others, produces a consolidated balance sheet.

Advisers use the fund supermarkets because their consolidated balance sheets provide an efficient way to handle paperwork.

Many UK local authorities produce a consolidated balance sheet.

Technicon's $288 million in outstanding debt will be eliminated from Cooper's consolidated balance sheet.

However, many consolidated balance sheets exclude some fund balance sheets.

Take any consolidated balance sheet and you will most likely find cross references to notes for all items except cash and minority interests.

However, producing a consolidated balance sheet without the fund balance sheets is hardly a satisfactory solution.

The unamortized amounts are included in other assets in the accompanying consolidated balance sheets.

"That's an awful lot of debt that is not on the consolidated balance sheet," Mr. Cohen said.

Not only that but it is difficult to see how useful a consolidated balance sheet really is when funds are not fungible.

GRE's interim statement also includes a consolidated balance sheet and a cash flow statement for the first time.

Consolidated Balance Sheets 4.

In the consolidated balance sheet, the investment should be stated at the carrying amount under the equity method at that date, ie 30% of net assets.

They are similar in many ways to asset-backed securities created in securitization, but covered bond assets remain on the issuer's consolidated balance sheet.

Another easy one - the minority interest charge in the consolidated profit and loss account is credited to the minority interests in the consolidated balance sheet.

Show minority interests, on the face of the consolidated balance sheet as a separate heading, either after accruals and deferred income or after capital and reserves.

Communication SpA and sold the brand to the subsidiary for 104.5 million, however it boosted the separate balance sheet but not the consolidated balance sheet.

Company officials said at a news conference that the main aim of the plan was to simplify the corporate structure and produce a consolidated balance sheet for the first time.