UK Accounting Glossary
An unconsolidated subsidiary is a company that is owned by a parent company, but whose individual financial statements are not included in the consolidated or combined financial statements of the parent company to which it belongs.
An unconsolidated subsidiary is an undertaking that, although being a subsidiary undertaking of a group , is not included in the consolidated financial statements of the group.
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This glossary post was last updated: 6th May 2019.