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標題: [疑難] consolidated balance sheet? [打印本頁]

作者: sfmui 時間: 2007-4-5 05:39 標題: 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?

作者: gunman_keung 時間: 2007-4-6 11:29

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...........

作者: bnscq 時間: 2007-4-6 15:27

yea,should use consolidated

作者: PapaBobo 時間: 2007-5-24 19:41

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

作者: ptstone 時間: 2007-5-25 00:43

You better consider your target company in advnace

作者: peninsula 時間: 2007-6-11 18:19

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!

作者: 7-siu 時間: 2007-6-11 19:33

引用:

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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