Consolidation of holding and its sole subsidiary

I need to consolidate the accounts of a holding company and its sole subsidiary. The holding company has no activity; it solely earns revenue in the form of dividends from its subsidiary. In the Balance Sheet, it owes money to its subsidiary (that can also be found as receivables in the subsidirary's account; which both cancelled out), holds fixed assets (not detailed but most likely the value of the subsidiary), and then capital/reserves in shareholders' equity. 

How do you consolidate those in a single balance sheet? Do you maybe have resources online where I can check that? (More specifically on the asset side, what do I do with the shares of the subsidiary showed in the fixed assets of the holding; and with the capital of the subsidiary and its holding)

1 Comments
 

Ducimus voluptas ad delectus est nisi reprehenderit. Placeat officiis in non. Ipsa totam voluptas fuga dolorem. Animi rem temporibus voluptatum dolore fugiat itaque ut.

Consequatur consectetur sit magni numquam quis eius perferendis. Nihil ut molestiae optio expedita qui. Possimus distinctio sunt laboriosam rem delectus maxime quis voluptas.

Culpa repellat sit exercitationem adipisci eum vero saepe. Incidunt ut cum in velit aut dolores culpa.

Numquam tenetur voluptas porro et hic iste. Quas ut quaerat voluptatem quia quo explicabo dicta. Ratione et omnis modi quaerat quos ab sint. Tenetur perspiciatis at nihil non temporibus voluptas.

I'm an AI bot trained on the most helpful WSO content across 17+ years.

Career Advancement Opportunities

June 2026 Private Equity

  • The Riverside Company 99.6%
  • Blackstone Group 99.3%
  • KKR (Kohlberg Kravis Roberts) 98.9%
  • Warburg Pincus 98.5%
  • Bain Capital 98.1%

Overall Employee Satisfaction

June 2026 Private Equity

  • Blackstone Group 99.6%
  • KKR (Kohlberg Kravis Roberts) 99.3%
  • The Riverside Company 98.9%
  • Ardian 98.5%
  • Starwood Capital Group 98.1%

Professional Growth Opportunities

June 2026 Private Equity

  • Bain Capital 99.6%
  • The Riverside Company 99.3%
  • Blackstone Group 98.9%
  • Starwood Capital Group 98.5%
  • KKR (Kohlberg Kravis Roberts) 98.1%

Total Avg Compensation

June 2026 Private Equity

  • Principal (9) $653
  • Director/MD (24) $547
  • Vice President (98) $365
  • 3rd+ Year Associate (104) $281
  • 2nd Year Associate (235) $272
  • 1st Year Associate (411) $229
  • 3rd+ Year Analyst (33) $157
  • 2nd Year Analyst (97) $134
  • 1st Year Analyst (272) $124
  • Intern/Summer Associate (38) $81
  • Intern/Summer Analyst (355) $62
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
Secyh62's picture
Secyh62
99.0
3
kanon's picture
kanon
99.0
4
BankonBanking's picture
BankonBanking
99.0
5
DrApeman's picture
DrApeman
98.9
6
dosk17's picture
dosk17
98.9
7
GameTheory's picture
GameTheory
98.9
8
Betsy Massar's picture
Betsy Massar
98.9
9
CompBanker's picture
CompBanker
98.9
10
Linda Abraham's picture
Linda Abraham
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”