[{"data":1,"prerenderedAt":32},["ShallowReactive",2],{"content:en:glosario:intercompany-eliminations":3},{"frontmatter":4,"html":28,"locale":29,"section":30,"slug":31},{"id":5,"title":6,"description":7,"h1":8,"keyword":9,"date":10,"updated":10,"author":11,"schemaType":12,"draft":13,"formula":14,"cta":15,"faq":16,"related":23},"eliminaciones-intercompany","Intercompany eliminations: definition and example · Fibady","Intercompany eliminations remove sales, purchases, loans and balances between group entities from the consolidation, leaving only third-party transactions.","Intercompany eliminations","intercompany eliminations","2026-09-03","santi","DefinedTerm",false,"For each A→B transaction: remove revenue in A and expense in B (P&L); receivable in A against payable in B (balance sheet)","See how Fibady calculates it in a demo",[17,20],{"q":18,"a":19},"Is an elimination the same as a consolidation adjustment?","An elimination is one kind of adjustment: the one that removes transactions between group entities. Other adjustments align accounting policies or translate currencies.",{"q":21,"a":22},"What if A booked 20 and B booked only 18?","There is an intercompany difference of 2 that must be reconciled before closing; otherwise the consolidation does not balance.",[24,25,26,27],"\u002Fglossary\u002Ffinancial-consolidation","\u002Fglossary\u002Fconsolidation-scope","\u002Fglossary\u002Fsubgroup","\u002Fproduct\u002Fmulti-entity-consolidation","\u003Cp>Intercompany eliminations are the adjustments that remove sales, purchases, loans and balances between entities of the same group from the consolidation, so the group's result and balance sheet reflect only transactions with third parties.\u003C\u002Fp>\n\u003Ch2 id=\"how-it-is-calculated\">How it is calculated\u003C\u002Fh2>\n\u003Cp>For each transaction between A and B: remove the revenue in A and the expense in B (P&L), and the receivable in A against the payable in B (balance sheet).\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>A invoices B 20 for services. In the consolidation the 20 of revenue in A and 20 of expense in B are removed; if B has not paid, so are the 20 receivable and 20 payable.\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>Intercompany transactions are identified by account or by counterparty and eliminated automatically, with the detail of what was eliminated against what available in the consolidated view.\u003C\u002Fp>\n","en","glosario","intercompany-eliminations",1788520150288]