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Glossary of the 1993 SNA - Definition of Term

TermConsolidation
DefinitionConsolidation is a special kind of cancelling out of flows and stocks; it involves the elimination of those transactions or debtor/creditor relationships which occur between two transactors belonging to the same institutional sector or sub-sector.
Paragraphs3.121.;[11.52.]
 
It is acknowledged that this glossary uses descriptions of the OECD glossary of statistical terms, the Glossary of the System of National Accounts 1993 and the UN classifications registry.
 
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