Bilans skonsolidowany

(ang. consolidated balance sheet)

To wspólny bilans dla kilku podmiotów, pomiędzy którymi istnieją powiązania kapitałowe.
Oddzielne podmioty prawne sporządzające skonsolidowany bilans traktowane są jako jeden podmiot ekonomiczny. Skonsolidowane raporty finansowe publikowane są przez grupy kapitałowe i holdingi.

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