noun
consolidated financial statement
Technical accounting term for financial statements that combine the assets, liabilities, and results of a parent company and its subsidiaries.
監査法人は連結財務諸表を精査した。
The audit firm examined the consolidated financial statements.
財務諸表 refers to financial statements of a single entity, while 連結財務諸表 consolidates the financials of a parent and its subsidiaries.
Compound of 連結 (consolidation) + 財務諸表 (financial statements). The term is a direct translation of the English accounting term 'consolidated financial statements'.