Consolidated Statement of Financial Position definition

Consolidated Statement of Financial Position means the financial statement that presents a total balance of assets and liabilities that are accrued to the County as at a given reporting date.
Sample 1

Examples of Consolidated Statement of Financial Position in a sentence

  • Receivables and payables in the Consolidated Statement of Financial Position are shown inclusive of GST.

  • The above Consolidated Statement of Financial Position should be read in conjunction with the accompanying notes.

  • Revenues received and that have been set aside for specific purposes by legislation, regulation or agreement are included in deferred revenue and reported on the Consolidated Statement of Financial Position.

  • The net amount of GST recoverable from, or payable to, the taxation authority is included as part of receivables or payables in the Consolidated Statement of Financial Position.

  • Period end cash balances of all school generated funds are included in the Consolidated Statement of Financial Position.

  • This schedule contains summary financial information extracted from the Consolidated Statement of Income and the Consolidated Statement of Financial Position and is qualified in its entirety by reference to such financial statements.

  • The Consolidated Statement of Financial Position reports financial assets and liabilities.

  • Any goodwill arising on acquisition is recognized in the Consolidated Statement of Financial Position and accounted for as indicated below.The acquisition date is the date on which the acquirer effectively obtains control over the acquiree.

  • Tangible capital assets which meet the criteria for financial assets are reclassified as “assets held for sale” on the Consolidated Statement of Financial Position.

  • Bank overdrafts are shown within borrowings in current liabilities on the Consolidated Statement of Financial Position.

Related to Consolidated Statement of Financial Position

  • Consolidated Financial Statements means, with respect to any Person, collectively, the consolidated financial statements and notes to those financial statements, of that Person and its Consolidated Subsidiaries prepared in accordance with GAAP.

  • Cash Flow Statement means, with respect to any particular Bonds and Auxiliary Obligations, an Authority Certificate (a) setting forth, for the then current and each future Bond Year during which such Bonds and Auxiliary Obligations will be Outstanding, and taking into account (i) any such Bonds expected to be issued or redeemed or purchased for cancellation in each such Bond Year upon or in connection with the filing of such Certificate, (for which purpose, if such Authority Certificate is delivered as of a date prior to a scheduled mandatory tender date for any Adjustable Rate Bonds, the Purchase Price of all such Adjustable Rate Bonds subject to mandatory tender on such tender date shall be assumed to be due and payable on such mandatory tender date), (ii) any such Auxiliary Obligations expected to be incurred upon or in connection with the filing of such Certificate, (iii) the interest rate, purchase price, discount points and other terms of any Related Mortgage Loans, and (iv) the application, withdrawal or transfer of any moneys expected to be applied, withdrawn or transferred upon or in connection with the filing of such Certificate:

  • Year-End Financial Statements has the meaning set forth in Section 3.06.

  • Pro Forma Financial Statements shall have the meaning set forth in Section 5.5(b) hereof.

  • Historical Financial Statements means the audited consolidated balance sheets of the Borrower as of December 31, 2006 and December 31, 2005 and the audited consolidated statements of income, stockholders’ equity and cash flows of the Borrower for each of the fiscal years in the three year period ending on December 31, 2006.

  • Consolidated Financials means, for any Fiscal Year or other accounting period of Five Star, annual audited and quarterly unaudited financial statements of Five Star prepared on a consolidated basis, including Five Star’s consolidated balance sheet and the related statements of income and cash flows, all in reasonable detail, and setting forth in comparative form the corresponding figures for the corresponding period in the preceding Fiscal Year, and prepared in accordance with GAAP throughout the periods reflected.

  • Financial Statement Date means December 31, 1999.

  • Financial Statements Date shall have the meaning ascribed to it in Section 3.7.

  • audited when used in regard to financial statements shall mean an examination of the financial statements by a firm of independent certified public accountants in accordance with generally accepted auditing standards for the purpose of expressing an opinion thereon.

  • Unaudited Financial Statements has the meaning set forth in Section 3.4(a).

  • Consolidated refers to the consolidation of accounts in accordance with GAAP.

  • Quarterly Financial Statements is defined in Section 6.2(a).

  • Balance Sheets shall have the meaning set forth in Section 5.7(a).

  • Consolidated Subsidiaries means each Subsidiary of the Borrower (whether now existing or hereafter created or acquired) the financial statements of which shall be (or should have been) consolidated with the financial statements of the Borrower in accordance with GAAP.

  • Monthly Financial Statements is defined in Section 6.2(c).

  • Financial Quarter means the period commencing on the day after one Quarter Date and ending on the next Quarter Date.

  • Balance Sheet has the meaning set forth in Section 3.06.

  • Financial Statements has the meaning set forth in Section 3.06.

  • consolidated basis means on the basis of the consolidated situation;

  • Interim Financial Statements has the meaning set forth in Section 3.06.

  • Annual Financial Statement is defined in Section 10.1(a).

  • Annual Financial Statements has the meaning set forth in Section 3.06.

  • CREFC® Comparative Financial Status Report The monthly report in “Comparative Financial Status Report” format substantially in the form of and containing the information called for therein for the Mortgage Loans, or such other form for the presentation of such information as may be approved from time to time by the CREFC® for commercial mortgage securities transactions generally.

  • Most Recent Financial Statements has the meaning set forth in Section 4(g) below.

  • Fiscal Year End means December 31 of each calendar year.

  • CMSA Comparative Financial Status Report The monthly report in "Comparative Financial Status Report" format substantially in the form of and containing the information called for therein for the Mortgage Loans, or such other form for the presentation of such information as may be approved from time to time by the CMSA for commercial mortgage securities transactions generally and, insofar as it requires the presentation of information in addition to that called for by the form of the "Comparative Financial Status Report" available as of the Closing Date on the CMSA website, is reasonably acceptable to the Master Servicer or the Special Servicer, as applicable.