consolidating entity definition

consolidating entity means an entity which is included in the ultimate consolidated financial statements, other than a non-consolidating entity;
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consolidating entity means an entity, other than a non-consolidating entity, which is included in the ultimate consolidated financial 5 statements or would be included in the ultimate consolidated financial statements but for being excluded by the ultimate parent on materiality grounds under generally accepted accounting practice or an alternative body of accounting standards;”,
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consolidating entity means the credit institution which shall comply with the requirements laid down in Regulation (EU) No 575/2013 on consolidated basis or sub-consolidated basis, as applicable, in accordance with Articles 11 and 18 of Regulation (EU) No 575/2013.
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More Definitions of consolidating entity

consolidating entity means an entity which is consolidated in the ultimate consolidated financial statements other than:
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consolidating entity means an entity, other than a non-consolidating entity, which is included in the ultimate consolidated financial statements or would be included in the ultimate consolidated financial
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Related to consolidating entity

  • Operating Entity means an entity that operates and controls a portion of the bulk transmission system with the goal of ensuring reliable energy interchange between generators, loads, and other operating entities.

  • Reporting Entity means the Constituent Entity that, by virtue of domestic law in its jurisdiction of tax residence, files the CbC Report in its capacity to do so on behalf of the MNE Group;

  • Merging entity means an entity that is a party to a merger and exists immediately before the merger becomes effective.

  • Wholly-Owned Consolidated Subsidiary means any Consolidated Subsidiary all of the shares of capital stock or other ownership interests of which (except directors' qualifying shares) are at the time directly or indirectly owned by the Borrower.

  • Implementing Entity means the [Implementing Entity] that is the party to this Agreement and the recipient of the Grant;