skonsolidowanych

Skonsolidowanych is a Polish adjective form derived from the verb skonsolidować, meaning to consolidate. The term is commonly used in accounting and corporate reporting to describe statements or data that have been combined to present a single economic entity, most often in the context of consolidated financial statements of a group of companies.

Linguistic note: skonsolidowanych is the genitive plural (and also the accusative plural) form of skonsolidowany. It is used to modify plural nouns in these cases, for example sprawozdania skonsolidowanych spółek (the consolidated statements of subsidiaries) or dane skonsolidowanych spółek (consolidated data of the companies).

In accounting practice, skonsolidowane sprawozdania refer to a set of financial statements that combines the financial information of the parent company and its subsidiaries as if the group were a single entity. The consolidation process typically involves eliminating intra-group transactions, harmonizing accounting policies, and presenting assets, liabilities, equity, income, and expenses on a consolidated basis. It may also include accounting for minority interests and adjustments arising from differences in ownership percentages across subsidiaries.

Etymology and usage: the word derives from the Latin root consolidare, via the Polish verb skonsolidować. In Polish corporate and financial language, skonsolidowanych emerges in contexts discussing the results of consolidation, consolidation methods, and the content of consolidated reporting under national accounting standards or IFRS. The term is neutral and widely understood among professionals dealing with group-level financial reporting.