Consolidated reporting
Consolidated reporting refers to the preparation of reports on the status of claims and obligations, own funds (net assets), financial results, as well as risk calculations on a consolidated basis in accordance with this Regulation.
1.2. Consolidated reporting is prepared in order to determine the nature of the impact on the financial condition of credit institutions of their investments in the capital of other legal entities, operations and transactions with these legal entities, opportunities to manage their activities, as well as for the purpose of determining the total amount of risks and own funds (net assets) of a banking or consolidated group (paragraph 1.3 of this Regulation). Consolidated reporting is prepared and submitted by the head credit institutions of banking (consolidated) groups.
Source: "Regulation on Consolidated Reporting" (approved by the Bank of Russia on July 30, 2002 No. 191-P) (as amended on December 3, 2012) (Registered with the Ministry of Justice of the Russian Federation on October 11, 2002 No. 3857)
Морфология
Род
Понятие «консолидированная отчетность» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | консолидированной отчетность | консолидированных отчетность |
| Д | консолидированной отчетность | консолидированным отчетность |
| В | консолидированную отчетность | консолидированные отчетность |
| Т | консолидированной отчетность | консолидированными отчетность |
| П | консолидированной отчетность | консолидированных отчетность |