Home > Term: proportionate consolidation
proportionate consolidation
In contrast to full consolidation, a method whereby the results of subsidiaries are consolidated in the group accounts on a pro rata basis according to the size of the group's equity interest. Proportionate consolidation is used in particular for the consolidation of joint ventures.
- Part of Speech: noun
- Industry/Domain: Banking
- Category: Investment banking
- Company: UBS
0
Creator
- Stefan K
- 100% positive feedback