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
Meaning of COMBINED FINANCIAL STATEMENT in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012