One of the consolidated financial statements prepared by a parent company to present the financial position of the entire corporate group, including all subsidiaries, as of the balance-sheet date. It lists the group's total assets, liabilities, and net assets in a side-by-side format, giving a comprehensive view of the group's financial health beyond what individual company statements reveal.

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• 2010h22h #10親会社が、子会社を含めた企業集団の決算日における資産と負債、純資産を対比して示すことによって、企業集団の財政状態を表す連結財務諸表はどれか。