consolidated portion
[kən-ˈsä-lə-ˌdā-təd ˈpȯr-shən]
nounpl: consolidated portions
parcela consolidada
1. A section or part of an asset, property, or financial item that has been combined or unified with others to form a single entity or account
The consolidated portion of the real estate holdings was transferred to the new corporation.
A parcela consolidada das propriedades imobiliárias foi transferida para a nova corporação.
2. In accounting or finance, a merged or aggregated segment that represents combined data from multiple sources
The consolidated portion of the financial statements showed improved profitability.
A parcela consolidada das demonstrações financeiras mostrou rentabilidade melhorada.
3. A stabilized or solidified section of land, property, or resources that has been integrated into a larger whole
After the merger, the consolidated portion of assets was valued at $50 million.
Após a fusão, a parcela consolidada de ativos foi avaliada em $50 milhões.
This term is commonly used in Brazilian corporate law, accounting, and real estate transactions. It appears frequently in merger and acquisition documentation, financial reports, and property law. In the USA, the term is prevalent in corporate finance and accounting contexts. The concept reflects modern business practices of combining smaller units into larger, more efficient entities for financial reporting and operational management.
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