Definicja subsequent consolidation (EC-CS)

A consolidation of investments activity that is triggered by internal financing (but not by increases or reductions in capitalization).

When applying the purchase method or proportional consolidation, the activity adjusts minority interests to account for changes in investee equity. When applying the equity method, the activity updates the immediate investors' equity in earnings of affiliates (investment book value) to account for the changes of the proportional equity of the unit being consolidated.

Business practice deviates from the above and also refers to all consolidation activities that succeed first consolidation as "subsequent consolidations."