Konsolidoituvat

Konsolidoituvat is a Finnish term used in accounting and financial reporting to describe entities or items that are included in a group consolidation. It is the passive present tense form of the verb konsolidoida, meaning to consolidate or bring together in the context of financial statements.

Käyttö ja konteksti: The term is commonly applied to subsidiaries, joint ventures or other entities that are included in the konsernitilinpäätös (group financial statements). It can also refer to erät or balances that are subject to elimination or aggregation during consolidation. In practice, konsolidoituvat erät are combined with the parent company’s data to present a single set of group accounts.

Prosessi: Consolidation involves harmonizing accounting policies among group companies, eliminating intra-group transactions and balances, and aggregating assets, liabilities, income and expenses. The process also accounts for minority interests (vähemmistöosuus) in subsidiary results. Items that konsolidoituvat are typically those that will be reported at the group level rather than in individual company statements.

Esimerkkejä: Common examples include konsolidoituvat tytäryhtiöt that are included in the konsernitilinpäätös, sekä konsolidoituvat erät such as intercompany sales or intercompany receivables and payables that are eliminated in consolidation.

Konteksti ja standardit: Termiä käytetään sekä IFRS- että Finnish GAAP -tilinpäätöskontektissa. Konsolidointi on keskeinen osa konsernitilinpäätöksen laatimista, ja konsolidoituvat kohteet määrittelevät, mitä konsernin tilinpäätökseen sisällytetään.

Etymologia: Kielessä sana juontaa verbistä konsolidoida, joka tulee englannin sanaa consolidate sekä sen latinalaisperinteestä.

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