Összevonott

Összevonott is a Hungarian adjective or participle meaning merged or consolidated. It describes entities, data, or structures that have been combined into a single unit. The term is derived from the verb összönni? No—wait. The standard derivation is from the verb összovev? In practice, it is linked to the verb összvoni/összevonni, with the form összevonott commonly used alongside other participial forms such as összevont. It signals that the merging action has taken place, resulting in a unified whole.

In usage, összevonott typically appears in business, financial, and legal contexts. Common phrases include összevont beszámoló (consolidated financial statements), összevont mérleg (consolidated balance sheet), and often in tax or corporate reporting to indicate group-wide figures. It may refer to a group of legally separate companies that report as a single entity for statutory or regulatory purposes. While összevont mérleg is widespread, other phrasings like összevont adóalany or összevonás (the act of merging) are also used in related discussions.

Relation to other terms: the concept is closely tied to összevonás (the act of merging) and a broader idea of konszolidáció or fúzió (consolidation or merger). In many cases, összevont and összevonott function as synonyms or near-synonyms in official documents, though stylistic and grammatical preferences can favor one form over another.

See also: összevonás, összevont beszámoló, összevont mérleg, fúzió, konszolidáció.