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[疑難] consolidated balance sheet?

sfmui

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1^# 大中小發表於 2007-4-5 05:39 只看該作者

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consolidated balance sheet?

hi, i am doing an assignment on ratio analysis. when i look into a company's annual report, which set of data should i use? consolidated balance sheet? or unconsolidated one?
just one more question. what are the differences between those two?

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gunman_keung

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2^# 大中小發表於 2007-4-6 11:29 只看該作者

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引用:

原帖由 sfmui 於 2007-4-5 05:39 發表
hi, i am doing an assignment on ratio analysis. when i look into a company's annual report, which set of data should i use? consolidated balance sheet? or unconsolidated one?
just one more questi ...

The consolidated Balance Sheet was combining all assets and liabilities for the group together (after elimination of inter-group items like inter-group investments and current accounts), and the unconsolidated balance sheet was just the balance sheet of the holding company of the group. If you want to perform ratio analysis for the group, you should use consolidated figures...........

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bnscq

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3^# 大中小發表於 2007-4-6 15:27 只看該作者

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yea,should use consolidated

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PapaBobo

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4^# 大中小發表於 2007-5-24 19:41 只看該作者

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Yep, it totally depends on what information you are looking for. Consolidated financial statements cannot provide detailed information and, sometimes, misleading.

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ptstone

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5^# 大中小發表於 2007-5-25 00:43 只看該作者

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You better consider your target company in advnace

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peninsula

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6^# 大中小發表於 2007-6-11 18:19 只看該作者

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引用:

原帖由 sfmui 於 2007-4-5 05:39 發表
hi, i am doing an assignment on ratio analysis. when i look into a company's annual report, which set of data should i use? consolidated balance sheet? or unconsolidated one?
just one more questi ...

I would use CONSOLIDATED!

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7-siu

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7^# 大中小發表於 2007-6-11 19:33 只看該作者

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原帖由 peninsula 於 2007-6-11 18:19 發表

I would use CONSOLIDATED!

The point is whether you are doing the analysis on the GROUP or the COMPANY. If you are analysising the Group, of course use the GROUP information, otherwise, ........

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