1.   By choosing a relatively small company, we have at least avoided the complications of group or consolidated accounts!

2.   The consolidated accounts comprise the accounts of the parent company and all its subsidiary undertakings and include the groups interest in associated undertakings.

3.   The net assets of companies acquired are incorporated in the consolidated accounts at their fair values to the group at the date of acquisition.

4.   The audited consolidated accounts for the year in question will be used as the gauge by which to determine the profits.

5.   David Roman, a spokesman for Cadillac in Detroit, said the decision on the consolidated account came after a review that included several undisclosed agencies.

6.   He said Tiempo BBDO had been awarded the consolidated account after a review in which the other participants were not disclosed.

7.   The agency company has been particularly successful in landing giant consolidated accounts of global behemoths like the Citibank unit of Citicorp and Colgate-Palmolive.

8.   The consolidated account also includes divisions that sell brands like Little Tikes juvenile products and Graco infant products.

9.   ING said the growth of both income and operating expenditure in its banking activities was influenced by the inclusion of Barings in the consolidated accounts.