1. A business entity that has combined its financial statements with one or more other entities to present a unified financial picture, typically a parent company and its subsidiaries
The consolidated entity reported total revenues of $5 billion for the fiscal year.
A entidade consolidada reportou receitas totais de $5 bilhões no exercício fiscal.
2. In accounting and finance, an organization formed by the combination of separate legal entities into a single reporting unit
Under IFRS standards, the consolidated entity must include all controlled subsidiaries.
Sob as normas IFRS, a entidade consolidada deve incluir todas as subsidiárias controladas.