Consolidated Balance Sheet of the Group definition

Consolidated Balance Sheet of the Group means either (i) the latest audited consolidated balance sheet of the Group or, if later in date, (ii) the latest unaudited consolidated balance sheet of the Group, provided always that such balance sheet has been reviewed by the auditors, having regard to the Bulletin Review of interim Financial Information issued by the Auditing Practices Board;
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Examples of Consolidated Balance Sheet of the Group in a sentence

  • Out of this amount, HK$8,896 million, while being a contingent liability of the Company, is reflected in the Consolidated Balance Sheet of the Group.

  • However, while Wife may have a legitimate need for this payment of alimony, there has been no showing that Husband has the ability to pay such a large sum without borrowing funds or working additional hours.

  • Summary of Consolidated Balance Sheet of the Group As at March 31, As at December 31, 201620172018 2018 2018 (Rs. in millions) (Rs. in millions)(U.S.$ in millions)(1)I.ASSETS (1)NON-CURRENT ASSETS (a) Property, plant and equipment .

  • Out of this amount, HK$10,399 million, while being a contingent liability of the Company, is reflected in the Consolidated Balance Sheet of the Group.

  • This HK$8,587 million (2000 : HK$9,663 million), while being a contingent liability of the Company, is reflected in the Consolidated Balance Sheet of the Group.

  • To the extent that the amounts were utilized by the Company for acquisition/construction of qualifying assets, the related interest and upfront fees paid represents ‘Borrowing cost’ within the meaning of borrowing costs as given under AS 16 ‘Borrowing costs’ in the Companies (Accounting Standard) Rules, 2006.Accordingly in the Consolidated Balance Sheet of the Group such expenditure amounting to Rs 26,01,27,502 PY - Rs.26,53,71,532 (has been added to Pre operative expenses (pending allocation).

  • Out of this amount, HK$8,241 million, while being a contingent liability of the Company, is reflected in the Consolidated Balance Sheet of the Group.

  • Out of this amount, HK$5,257 million (2005 : HK$4,781 million), while being a contingent liability of the Company, is reflected in the Consolidated Balance Sheet of the Group.

  • Accordingly, all assets held by the Group on behalf of RMS Managed ICT Security Limited and Pinnacle CDT Limited (the disposal group) at 31 March 2016 have been recorded as assets classified as held for sale in the Consolidated Balance Sheet of the Group.

  • The same note describes also the effect of the adoption of IFRS on the Consolidated Balance Sheet of the Group at the transition date (January 1, 2004) and choices made upon the first-time application of the same.Criteria adopted in the preparation of the present Consolidated Financial Statements are those formally approved by the European Union, applicable from December 31, 2005.

Related to Consolidated Balance Sheet of the Group

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

  • Off-Balance Sheet Obligations With respect to any Person and any date, to the extent not included as a liability on the balance sheet of such Person, all of the following with respect to such Person as of such date: (a) monetary obligations under any financing lease or so-called “synthetic,” tax retention or off-balance sheet lease transaction that, upon the application of any Insolvency Laws, would be characterized as indebtedness, (b) monetary obligations under any sale and leaseback transaction that does not create a liability on the balance sheet of such Person, or (c) any other monetary obligation arising with respect to any other transaction that (i) is characterized as indebtedness for tax purposes but not for accounting purposes, or (ii) is the functional equivalent of or takes the place of borrowing but that does not constitute a liability on the balance sheet of such Person (for purposes of this clause (c), any transaction structured to provide tax deductibility as interest expense of any dividend, coupon or other periodic payment will be deemed to be the functional equivalent of a borrowing).

  • SpinCo Balance Sheet means the pro forma combined balance sheet of the SpinCo Business, including any notes and subledgers thereto, as of September 30, 2021, as presented in the Information Statement made available to the Record Holders.

  • Off-Balance Sheet Obligation means, with respect to any Person, any Obligation of such Person under a synthetic lease, tax retention operating lease, off-balance sheet loan or similar off-balance sheet financing classified as an operating lease in accordance with GAAP, if such Obligations would give rise to a claim against such Person in a proceeding referred to in Section 6.01(h).

  • Pro Forma Balance Sheet as defined in Section 4.1(a).

  • Company Balance Sheet means the consolidated balance sheet of the Company and its Subsidiaries as of December 31, 2016 and the footnotes thereto set forth in the Company’s annual report on Form 10-K for the fiscal year ended December 31, 2016.

  • Consolidated Total Funded Indebtedness (i) obligations under any derivative transaction or other Hedging Agreement, (ii) undrawn Letters of Credit, (iii) Earn-Outs to the extent not then due and payable and if not recognized as debt on the balance sheet in accordance with GAAP and (iv) leases that would be characterized as operating leases in accordance with GAAP on the date hereof.

  • Latest Balance Sheet has the meaning set forth in Section 3.4(a).

  • Consolidated Capitalization means, with respect to any Person, the sum of (a) all of the shareholders’ equity or net worth of such Person and its Subsidiaries, as determined in accordance with GAAP plus (b) Consolidated Indebtedness of such Person and its Subsidiaries plus (c) the outstanding principal amount of Preferred Stock plus (d) seventy-five percent (75%) of the outstanding principal amount of Specified Securities of such Person and its Subsidiaries.

  • Unaudited Balance Sheet has the meaning set forth in Section 3.4(a)(ii).

  • Consolidated Net Interest Expense means, for any Person for any period, the remainder of the following for such Person and its Consolidated Subsidiaries for such period: (a) interest expense, minus (b) interest income.

  • Off-Balance Sheet Liabilities of any Person shall mean (i) any repurchase obligation or liability of such Person with respect to accounts or notes receivable sold by such Person, (ii) any liability of such Person under any sale and leaseback transactions that do not create a liability on the balance sheet of such Person, (iii) any Synthetic Lease Obligation or (iv) any obligation arising with respect to any other transaction which is the functional equivalent of or takes the place of borrowing but which does not constitute a liability on the balance sheet of such Person.

  • Off-Balance Sheet Arrangement means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the Borrower is a party, under which the Borrower has:

  • 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.

  • Consolidated Total Debt at any date, the aggregate principal amount of all Indebtedness of the Borrower and its Subsidiaries at such date, determined on a consolidated basis in accordance with GAAP.

  • Consolidated Total Funded Debt means, as of the date of determination, the aggregate principal amount of all Funded Debt of the Borrower and its Subsidiaries at such date, determined on a consolidated basis in accordance with GAAP.

  • Consolidated Net Debt means, as of any date of determination, (a) Consolidated Total Debt minus (b) the aggregate amount of cash and Cash Equivalents of the Borrower and the Restricted Subsidiaries as of such date that is not Restricted.

  • Consolidated Net Indebtedness means, on any date, the difference of (a) Consolidated Total Indebtedness as of such date, minus (b) the aggregate amount of all Unrestricted Cash.

  • Audited Balance Sheet means the audited balance sheet of the company prepared for the purposes of the Companies Acts for a financial year unless an audited consolidated balance sheet dealing with the state of affairs of the company and its subsidiary undertakings required to be dealt with in group accounts has been prepared for those purposes for the same financial year, in which case it means that audited consolidated balance sheet, and in that case all references to reserves shall be deemed to be references to consolidated reserves;

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

  • Consolidated Net Assets means Consolidated Assets after deduction of Consolidated Current Liabilities.

  • Consolidated Debt means at any date the Debt of the Borrower and its Consolidated Subsidiaries, determined on a consolidated basis as of such date.

  • Consolidated Funded Indebtedness means Funded Indebtedness of the Borrower and its Subsidiaries on a consolidated basis determined in accordance with GAAP.

  • Consolidated Assets means, at a particular date, all amounts which would be included under total assets on a consolidated balance sheet of the Company and its Subsidiaries as at such date, determined in accordance with GAAP.

  • Consolidated Net Earnings means, for any period, the net income (loss) of Borrower for such period, as determined on a Consolidated basis and in accordance with GAAP.

  • Consolidated Total Net Indebtedness means at any time the excess, of (i) Consolidated Total Indebtedness at such time over (ii) the aggregate amount of unrestricted cash and Cash Equivalents of the Company and its Restricted Subsidiaries at such time held free and clear of all Liens other than Liens securing the Obligations (or that are subject to the Intercreditor Agreement and bankers’ liens and similar inchoate Liens.