e/Consolidation (business)

Information
has gloss	eng: Consolidation or amalgamation is the act of merging many things into one. In business, it often refers to the mergers or acquisitions of many smaller companies into much larger ones. The financial accounting term of consolidation refers to the aggregated financial statements of a group company as consolidated account. The taxation term of consolidation refers to the treatment of a group of companies and other entities as one entity for tax purposes. Under the Halsburys Laws of England, amalgamation' is defined as "a blending together of two or more undertakings into one undertaking, the shareholders of each blending company, becoming, substantially, the shareholders of the blended undertakings. There may be amalgamations, either by transfer of two or more undertakings to a new company, or to the transfer of one or more companies to an existing company". Thus, the two concepts are, substantially, the same. However, the term amalgamation is more common when the organizations being merged are private schools or regiments.
lexicalization	eng: consolidation
instance of	c/Business

Meaning
German
has gloss	deu: Die Konsolidierung oder Konsolidation (von lat. consolidare, „zusammenfügen“, über lat. solidare, „festmachen“) bezeichnet die Sicherung oder Festigung von etwas Bestehendem.
lexicalization	deu: Konsolidierung
French
has gloss	fra: La consolidation comptable consiste à établir les états financiers dun groupe de sociétés, pour publication mais aussi pour ses besoins internes. Elle agrège pour cela les comptabilités de chacune des sociétés qui composent ce groupe et opère des retraitements afin de faire comme sil ne sagissait que dune entité unique. Le mot "consolidation" est ici un anglicisme dérivé de "to consolidate" qui signifie "grouper".
lexicalization	fra: consolidation comptable
Swedish
has gloss	swe: Konsolidering är i ekonomi en utveckling där företag i en bransch växer genom sammanslagning. Därigenom uppstår stordrift. Konsolidering brukar vara förenat med måttlig men stabil tillväxt.
lexicalization	swe: Konsolidering