Unconsolidated Subsidiary

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Unconsolidated Subsidiary

A subsidiary whose financial statements are accounted differently from its parent company. That is, an unconsolidated subsidiary publishes its balance sheets, 10-K statements and other information separately. On the parent company's financials, an unconsolidated subsidiary is listed as an investment.
References in periodicals archive ?
Net income before interest, income taxes, depreciation and amortization, gain (loss) on early retirement of debt, stock compensation expense, Concentra acquisition costs, equity in earnings (losses) of unconsolidated subsidiaries, and gain on sale of equity investment ("Adjusted EBITDA") for the third quarter ended September 30, 2015 decreased to $84.
Including the Company's share of net loss of unconsolidated subsidiaries, primarily the Diamond Green Diesel (DGD) Joint Venture, operating income for the third quarter of fiscal 2014 would have been $48.
Exposure is cross-border claims one a foreign country that includes deposits with banks, securities, loans, acceptances, and investments in unconsolidated subsidiaries.
Earnings from unconsolidated subsidiaries and investees relate to IOT's 10.
Moran recalls one company that had formed unconsolidated subsidiaries and then sent them money as needed.
Earnings from unconsolidated subsidiaries and investees were $18,000 for the twelve months ended December 31, 2009.
More disclosure may now be necessary to satisfy this requirement if consolidation of previously unconsolidated subsidiaries has resulted from the application of FASB Statement no.
However, in recent years the company has shown increasing reliance on gains on sale and equity in the income of unconsolidated subsidiaries.
Income before provision for income taxes and equity in earnings of unconsolidated subsidiaries
However, in recent years ProLogis has shown increasing reliance on gains on sale and equity in the income of unconsolidated subsidiaries.
9 million from the first quarter of 2004, but the change in the level of project sales was felt in the segment's income from investments in unconsolidated subsidiaries, which declined by approximately $7.