Munich Personal RePEc Archive

Théorie des graphes, participation réciproque et consolidation

Guérin, Michel and Pouget, Jean (1972): Théorie des graphes, participation réciproque et consolidation. Published in: Economie & Comptabilité (IFEC) No. Septembre 1972 (September 1972): pp. 5-11.

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Abstract : Until this article published by the journal of French CPA, the regular computation of shareholding interests in consolidating financial accounts for large groups was to cut the financial link when there were reciprocal or circular participation. This article has radically changed the method by using a matrix algebra algorithm and also with the use of a fictitious mother holding company. Before this new method, the usual computation was mathematically wrong. The use of a matrix method, as it is here explained, gives easily all the correct percentages of interests when consolidating a group with complex subsidiaries. Furthermore the method of matrix algebra allows to reconcile all the interco flows and all reciprocal statement accounts.

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