combined balance sheet meaning in English
合并资产负债表
Examples
- Article 17 where a relationship between a parent company and a subsidiary company is formed due to a business combination , the parent company shall prepare a combined balance sheet on the acquisition date , which shall present the identifiable assets , liabilities and contingent liabilities acquired in the combination at their fair values
第十七条企业合并形成母子公司关系的，母公司应当编制购买日的合并资产负债表，因企业合并取得的被购买方各项可辨认资产、负债及或有负债应当以公允价值列示。