Combined financial statement

(redirected from Combined Financial Statements)

Combined financial statement

A financial statement that merges the assets, liabilities, net worth, and operating figures of two or more affiliated companies. A combined statement is distinguished from a consolidated financial statement of a company and subsidiaries, which must reconcile investment and capital accounts.

Combined Financial Statement

1. A financial statement giving information on the assets, liabilities, profits, and losses of a corporation containing multiple companies. Each company's financial statement is given individually (that is, statements are not reconciled) and released together. This gives investors and shareholders an idea of the relative standing of each affiliated company and subsidiary, and thus the prospects for the corporation as a whole. It is important to note that a combined financial statement is different from a consolidated financial statement, which reconciles the numbers.

2. A service a bank provides to customers giving each a statement containing information on all accounts with the bank, not only one at a time.
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Securities and Exchange Commission, containing historical financial information and pro forma combined financial statements relating to S&W's April 1, 2013 acquisition of Seed Genetics International ("SGI") and S&W's October 1, 2012 acquisition of Imperial Valley Seeds ("IVS").
Due to the level of risk associated with certain investment securities and the level of uncertainty related to changes in the value of investment securities, it is at least reasonably possible that changes in the near term could materially affect the amounts reported in the accompanying combined financial statements.
Together with net loss and cash flows, EBITDA provides readers of the Company's combined financial statements with an additional basis to evaluate the ability of the Company to incur and service debt and incur capital expenditures.
The Form 8-K/A also includes pro forma combined financial statements that give effect to the IVS acquisition.
BASIS OF PRESENTATION-The combined financial statements of the Society and Foundation have been prepared on the accrual basis.
Financial information as of dates before and for periods beginning before May 1, 2006 are derived from Qimonda's combined financial statements prepared in accordance with its carve-out from Infineon, effective on that date.
In our opinion, the combined financial statements referred to above present fairly, in all material respects, the combined financial position of the California Society of Certified Public Accountants and California Certified Public Accountants Education Foundation as of April 30, 2010 and '2009, and the changes in their net assets and their cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.
Spinco") as of December 31, 2008 and 2007, and for the three years ended December 31, 2008, 2007 and 2006, the unaudited interim financial statements as of March 31, 2009, and for the three months ended March 31, 2009 and 2008, and the unaudited pro forma condensed combined financial statements for the year ended December 31, 2008 and as of March 31, 2009 and the three months then ended.
MSGI is in the process of completing a reduction in its ownership of its Italian subsidiary which will result in the deconsolidation of the combined financial statements and eliminate more than $5 million in debt from the consolidated balance sheet.
OTC Bulletin Board: VSPC) announced today that the audit of the combined financial statements of Inter-Pacific Arts Corp.
First Data intends to file the restated Consolidated Financial Statements as soon as practicable, and expects to file restated Combined Financial Statements for The Western Union Company in Amendment No.
The content of the Form 8-K/A includes unaudited pro forma condensed combined financial statements of Lilly and ImClone for the year ended December 31, 2007 and as of and for the nine months ended September 30, 2008.

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