The consolidation of investments activity that can occur for the first time in the period of first consolidation for any internal trading partner.
It is not affected by any changes in investments of immediate investors.
When applying the purchase method or proportional consolidation, the activity includes the amortization of goodwill and eliminated hidden reserves (fair value adjustments), and the adjustment of minority interests to account for changes in investee equity.
When applying the equity method, the activity primarily updates the immediate investors' equity in earnings of affiliates, as with the changes of the proportional equity of the company consolidated using the equity method.
An exception to the above definition is that it is also customary to refer to all consolidations that follow the first consolidation as subsequent consolidations.
More terms such as subsequent consolidation (FI-LC) in Dictionary S.
- Manual Service Catalog:
- Help of various services. The service catalog serves a number of purposes, including: Billing for services Documenting performed services Re-allocating service costs among cost centers In Germany subsequent consolidation (fi-lc) definition.
- Manual Spread Curve Type:
- Help A group of spread curves of the same type, but in different currencies. A spread curve type comprises two yield curve types subsequent consolidation (fi-lc) explain.
- Manual Summarization Indicator:
- Help Indicator that governs whether a transaction can be aggregated in a base portfolio, or whether it remains a separate transaction subsequent consolidation (fi-lc) what is.
- Manual Storage Report:
- Help Report that compiles and produces a list of the goods movements in sales over a posting period or at a posting time subsequent consolidation (fi-lc) meaning.
- Manual SNP Checking Horizon:
- Help deployment to calculate the quantity that is available for distribution to demand locations (Available-to-Deploy quantity, ATD quantity). It restricts the quantity available within the push subsequent consolidation (fi-lc) abbreviation.
