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Glossário

Financial consolidation

Por Santiago Viglione

Fórmula

Consolidated = Σ each entity's statements (in group currency) − intercompany eliminations ± alignment adjustments

Financial consolidation is the process of combining the financial statements of several entities in the same group into a single P&L, balance sheet and cash flow, as if they were one company, eliminating transactions between them.

How it is calculated

Consolidated = Σ each entity's statements (translated to group currency) − intercompany eliminations ± alignment adjustments.

Example with numbers

Entity A sells 100 to external customers and 20 to entity B in the same group. B sells 80 externally. Summed revenue: 200. Consolidated revenue: 180, because the 20 between A and B is eliminated.

How Fibady does it

Each entity connects to its ERP; Fibady maps accounts to a group chart, applies per-entity FX, leaves intercompany accounts, or entries tagged as intercompany, out of the group total, and keeps every figure traceable to the original entry.

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Perguntas frequentes

No. Adding up leaves sales, purchases and balances between group entities inside; consolidating removes them and aligns policies and currencies.

Quer ver com os seus números?

Em 30 minutos conectamos seu ERP ou um arquivo de teste e você vê seu grupo consolidado. Nada para instalar, sem fidelidade.