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“Consolidated”; “Consolidating” の用法

英文契約書で計算書類等の提出義務を規定する文脈等において、“Consolidated”とは、当該計算書類等が「連結」であることをいい、“Consolidating”とは、当該計算書類等が「単体」であることをいいます。

“Consolidated”と“Consolidating”

ある程度の規模の英文契約では、しばしば契約当事者又は第三者の計算書類等に言及する規定がよく見られます。例えば、典型的には、契約当事者による財務制限条項(“Financial Covenants”)や確約における計算書類等の提出義務の条項(1)等に規定されます。

これらの規定が対象とする計算書類等には、種類が「連結」か「単体」か、作成主体が「親会社」か「子会社」か、及び対象期間が「事業年度」か「半期」か、などの多様な類型が考えられますので、どの計算書類等が規定の対象となっているのかを明確にしなければなりません。

“Consolidated”及び“Consolidating”は、計算書類等が「連結」であるか「単体」であるかを区別するための会計用語として、上記のような条項で頻繁に使用されます。

“Consolidated” : 「連結」

上記のとおり、“Consolidated”とは、「連結」を意味する会計用語ですが、計算書類等に限定されず、広く財務状況等に関して対象となる主体及びその子会社を一体として計算することを示すために使用されます。

例えば、“the total assets of Holdings and its Subsidiaries on a consolidated basis”のようにも使用されます。

“Consolidating” : 「単体」

“Consolidating”は、計算書類等が「単体」であることを示す会計用語です。

例えば、“consolidating balance sheet”のように使用されます。

examples

(1)

計算書類の提出義務を規定する条項の例

Annual Financial Statements.
As soon as available, and in any event within ninety (90) days after the end of each Fiscal Year, Holdings shall deliver to the Administrative Agent and the Lenders the consolidated and consolidating balance sheets of Holdings and its Subsidiaries as at the end of such Fiscal Year and the related consolidated (and with respect to statements of income, consolidating) statements of income, stockholders equity and comprehensive income and cash flows of Holdings and its Subsidiaries for such Fiscal Year, together with a Financial Officer Certification with respect thereto.

 


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