The consolidation codes of companies.

Each company included in our database is associated with a consolidation code. The purpose of the codes is to categorize the financial information of companies, indicating their degree of completeness. Find out how to interpret them correctly.

Consolidation codes

The consolidation codes of companies

The complete definitions* of codes according to Moody’s Analytics

C1

Consolidated financial statements only

Statement of a mother company integrating the statements of its controlled subsidiaries or branches with no unconsolidated companion.

C2

Consolidated financial statements with non-consolidated available

Statement of a mother company integrating the statements of its controlled subsidiaries or branches with an unconsolidated companion.

U1

Non-consolidated financial statements only

Statement not integrating the statements of the possible controlled subsidiaries or branches of the concerned company with no consolidated companion.

U2

Non-consolidated financial statements with consolidated available

Statement not integrating the statements of the possible controlled subsidiaries or branches of the concerned company with a consolidated companion.

C*

Additional consolidated financial statements

Statement of a mother company integrating the statements of its controlled subsidiaries or branches with no unconsolidated companion.

U*

Additional non-consolidated financial statements

Statement not integrating the statements of the possible controlled subsidiaries or branches of the concerned company with no consolidated companion.

LF

Company with limited financial statement data

There are several countries where detailed financials are not available for some companies. In such case, LF are quite often made of median value of turnover range (or turnover estimate), median value of employee range (or estimate) and current capital. Figures are reported for the current year (when recently collected and reflecting current situation) such as YYYY. Figures might change in course of Year YYYY until 31/12/YYYY where they are fixed and new figures reported for Year YYYY+1.

NF

Companies without financial statement information

Companies with no financials available have the code NF associated to their statement.

*Codes are developed by Moody’s Analytics and visible within the ‘Finance’ tab of the company detail only after the activation of the Enrich Financial service. The three main categorizations are: companies with detailed financial data (C1, C2, C*, U1, U2, U*), companies with limited financial data (LF) and companies without financial data (NF).