Consolidating failing companies

These example sentences are selected automatically from various online news sources to reflect current usage of the word 'consolidate.' Views expressed in the examples do not represent the opinion of Merriam-Webster or its editors. How It Works Let's assume Company XYZ is a holding company that owns four other companies: Company A, Company B, Company C and Company D.

Each of the four companies pays royalties and other fees to Company XYZ.

At the end of the year, Company XYZ's income statement might reflect a large amount of royalties and fees and very few expenses (because these are recorded on the subsidiary income statements).

Thus, an investor looking solely at Company XYZ's holding company financial statements could easily get a misleading view of the entity's performance.

The first and second Commencement Orders then brought further provisions into force in January 2007 and April 2007.

The implementation timetable for the remainder of the Act was announced in February 2007, by Margaret Hodge, Minister for Industry and the Regions.

GAAP dictates when and how companies should consolidate and whether certain entities need to be consolidated.

Consolidated cases may become one single action with a single judgment, or may retain their individual identities although tried together.

For instance, if Company XYZ owned only 5% of Company A, it probably would not have to consolidate Company A's financial statements with its own.

Companies often break out their consolidated statements by division or subsidiary so investors can see the relative performance of each, but in many cases this is not required, especially if the company owns 100% of the division or subsidiary.

The Act was brought into force in stages, with the final provision being commenced on 1 October 2009. The Act provides a comprehensive code of company law for the United Kingdom, and made changes to almost every facet of the law in relation to companies.

The key provisions are: The Bill for the Act was first introduced to Parliament as "the Company Law Reform Bill" and was intended to make wide-ranging amendments to existing statutes.

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Traditional common law notions of corporate benefit have been swept away, and the new emphasis is on corporate social responsibility.

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  1. 4) Colt Service Model “ACE” : Caliber .22 Long Rifle S/N SM 1 to SM 3,836 = Feb. 5) Colt Service Model “ACE” : S/N SM 3846 to SM 13,803 = April 1945 to Sept. 1946, a total of 2149 .22-.45 conversion units were made to convert .45 caliber pistols to .22 caliber. From 1938 to 1940, .45-.22 conversion units were made to convert Service Model “ACE” .22 caliber pistols to .45 ACP.