Consolidati

Consolidati is a term used in Italian with the basic meaning of “consolidated” or “made solid.” It is the past participle of consolidare and functions as an adjective or part of phrases describing unified or merged entities. In Italian, the masculine plural consolidati can appear in contexts such as “bilanci consolidati,” which translates to consolidated financial statements.

In accounting and finance, consolidated statements combine the financial information of a parent company and its subsidiaries into a single set of reports. The purpose is to present the financial position and performance of the entire corporate group as if it were a single entity. Consolidation typically involves eliminating intercompany balances and profits, harmonizing accounting policies, and using either full or proportionate consolidation depending on ownership and control.

Outside finance, consolidati may appear in legal or administrative Italian texts simply as the plural form of consolidato, or as part of titles and descriptive phrases. It is not a standalone term with a single, widely recognized English-language meaning beyond its linguistic usage as the plural or descriptive form derived from consolidare.

Overall, consolidati is best understood as the Italian label for things that have been merged, unified, or made stable, with its primary technical sense tied to consolidated financial reporting in modern business practice.