Scope of consolidation (See Chapter 6 of the Vernimmen) The scope of consolidation is the list of companies to be included in the preparation of consolidated accounts. The scope of consolidation includes the parent company and the companies in which the parent company holds directly or indirectly at least 20% of the voting rights. To determine the scope of consolidation, one needs to establish the level of control exercised by the parent company over each of the companies in which it owns shares. See also pro forma statements. Scope of consolidation (See Chapter 6 of the Vernimmen) The scope of consolidation is the list of companies to be included in the preparation of consolidated accounts. The scope of consolidation includes the parent company and the companies in which the parent company holds directly or indirectly at least 20% of the voting rights. To determine the scope of consolidation, one needs to establish the level of control exercised by the parent company over each of the companies in which it owns shares. See also pro forma statements. See all terms in the dictionary of finance To know more about it, look at what we have already written on this subject :

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Definitions of terms begining with the same letter as "Scope of consolidation" :

SEC SEO SPA SPAC SPV STEP Salam Sale-leaseback Sales Salvage value Samurai bond Scale problem Scenario analysis Scissors effect Scope of consolidation Seasoned equity offering, SEO Second proposition of the Modigliani-Miller theorem Secondary market Secondary share offering Securities lending Securitisation Securitisation buy-out Securitisation vehicle Security Security market line Seed capital Self-control Self-hedging Self-mimicry Selling group Semi-strong efficient market Senior debt Sensitivity analysis Separation theorem Service cost Settlement date Shadow rating Share Share buyback Share cum debt warrant Share exchange offer

Share purchase agreement, SPA Shareholder return Shareholder structure Shareholders Shareholders’ agreement Shareholders’ equity Shares with multiple voting rights Short (position) Short Term European Paper Shotgun clause Signal Signalling theory Significant influence Silent partner Size premium Small cap Soft currency Soft rationing Solvency Solvency II Solvency risk Solvency-and-liquidity analysis Sovereign spread Sovereign-wealth fund Special method Special purpose acquisition vehicles Special-purpose vehicle, SPV Specific risk Speculation Speculative grade Spin-off Split Split rating Split-off Split-up Spot date Spot price Spread Squeeze-out Stability principle Stakebuilding

Stand-alone valuation Standard deviation Start-up costs Statement of changes in financial position Stewardship Stock Stock options Stock-picking approach Straight bond Straight line depreciation Strategic assets (poison pills) Strategic value Strike price Strip financing Strong-efficient market Structural basis of debt Structured product Structurer Stub equity Subordinated debt Subscription parity Subscription right Subscription warrant Subsidiary Sukuk Sum-of-the-parts method Supplier credit Supply chain Support level Survivorship bias Swap Swap point Swap-driven Eurobond Swaption Sweetener Syndicated loan Synergy Synthetic lease Synthetic rating Systematic risk