loss of unconsolidated subsidiary

简明释义

未合并子公司损失

英英释义

The financial loss incurred by a subsidiary that is not fully consolidated into the parent company's financial statements, meaning it operates independently and its financial results are not directly reflected in the parent's overall financial performance.

未完全合并入母公司财务报表的子公司所产生的财务损失,意味着该子公司独立运营,其财务结果未直接反映在母公司的整体财务表现中。

例句

1.Analysts are concerned about the loss of unconsolidated subsidiary affecting the overall financial health of the parent company.

分析师担心非合并子公司的损失会影响母公司的整体财务健康。

2.The board decided to review the loss of unconsolidated subsidiary and its implications for future investments.

董事会决定审查非合并子公司的损失及其对未来投资的影响。

3.In their annual report, they highlighted the loss of unconsolidated subsidiary as a key factor in their financial results.

在年度报告中,他们强调了非合并子公司的损失作为财务结果的一个关键因素。

4.The company reported a significant loss of unconsolidated subsidiary in its quarterly earnings, which impacted investor confidence.

该公司在季度收益中报告了显著的非合并子公司的损失,这影响了投资者信心。

5.Due to market fluctuations, the loss of unconsolidated subsidiary was higher than expected this year.

由于市场波动,今年的非合并子公司的损失高于预期。

作文

In the world of finance and accounting, understanding various terms and their implications is crucial for both investors and companies. One such term that often arises in discussions about corporate financial health is the loss of unconsolidated subsidiary. This phrase refers to the financial losses incurred by a subsidiary that is not fully integrated into the parent company's financial statements. To grasp this concept better, we need to delve into what unconsolidated subsidiaries are and why their losses matter.An unconsolidated subsidiary is a company in which the parent company holds a significant stake, usually between 20% and 50%, but does not have full control over its operations. This means that the parent company does not consolidate the subsidiary's financial results into its own financial statements. Instead, it typically reports its investment in the subsidiary using the equity method. Under this method, the parent company recognizes its share of the subsidiary's profits or losses in its income statement, but it does not include the subsidiary's assets and liabilities on its balance sheet.The loss of unconsolidated subsidiary can arise from various factors, including poor management decisions, unfavorable market conditions, or increased competition. When a subsidiary experiences losses, the impact on the parent company can be significant, even if the subsidiary's financial results are not consolidated. For instance, a substantial loss may lead to a reduction in the value of the parent company's investment in the subsidiary, affecting its overall financial health and stock price.Moreover, the reporting of these losses can also affect investor perception. Investors often scrutinize a company's financial statements for signs of weakness or instability. If a parent company has multiple unconsolidated subsidiaries and several of them report losses, it may raise concerns about the parent company's ability to manage its investments effectively. This could lead to a decrease in investor confidence and potentially impact the company's stock performance.Additionally, the loss of unconsolidated subsidiary can trigger a series of strategic decisions for the parent company. Management may need to reevaluate its investment strategy, consider divesting from underperforming subsidiaries, or implement changes to improve the subsidiary's performance. These decisions are critical, as they can influence the long-term sustainability of the parent company.In conclusion, the term loss of unconsolidated subsidiary encapsulates a significant aspect of corporate finance that warrants attention. Understanding its implications helps stakeholders assess the health of a parent company and its investment portfolio. As businesses navigate complex financial landscapes, awareness of how losses in unconsolidated subsidiaries can affect overall performance becomes increasingly important. By staying informed and vigilant, investors and management can make more strategic decisions that contribute to the long-term success of the organization.

在金融和会计的世界中,理解各种术语及其影响对投资者和公司而言至关重要。一个经常出现在关于公司财务健康讨论中的术语是未合并子公司的损失。这个短语指的是未完全整合到母公司财务报表中的子公司所产生的财务损失。为了更好地理解这一概念,我们需要深入探讨什么是未合并子公司以及它们的损失为何重要。未合并子公司是指母公司持有显著股份(通常在20%到50%之间)但未完全控制其运营的公司。这意味着母公司不会将子公司的财务结果合并到自己的财务报表中。相反,它通常使用权益法报告对子公司的投资。在这种方法下,母公司在其损益表中确认其对子公司的利润或损失的份额,但不将子公司的资产和负债纳入其资产负债表。未合并子公司的损失可能源于多种因素,包括管理决策不当、不利的市场条件或竞争加剧。当子公司遭遇损失时,对母公司的影响可能是显著的,即使子公司的财务结果没有被合并。例如,巨大的损失可能导致母公司对子公司的投资价值下降,从而影响其整体财务健康和股价。此外,这些损失的报告也可能影响投资者的看法。投资者通常会仔细审查公司的财务报表,以寻找弱点或不稳定的迹象。如果一家母公司拥有多个未合并子公司并且其中几个报告了损失,这可能引发对母公司有效管理其投资能力的担忧。这可能导致投资者信心的下降,并可能影响公司的股票表现。此外,未合并子公司的损失还可能触发母公司的一系列战略决策。管理层可能需要重新评估其投资策略,考虑剥离表现不佳的子公司,或实施变革以改善子公司的业绩。这些决策至关重要,因为它们会影响母公司的长期可持续性。总之,未合并子公司的损失这一术语概括了企业财务的重要方面,值得关注。理解其影响有助于利益相关者评估母公司的健康状况及其投资组合。随着企业在复杂的财务环境中航行,了解未合并子公司的损失如何影响整体表现变得愈发重要。通过保持信息灵通和警觉,投资者和管理层可以做出更具战略性的决策,有助于组织的长期成功。

相关单词

loss

loss详解:怎么读、什么意思、用法

unconsolidated

unconsolidated详解:怎么读、什么意思、用法