1.   Among his proposals is a system that would allow assessment of capital adequacy on a consolidated basis.

2.   Nissan officials said the company had also returned to the black on a consolidated basis.

3.   The new rules also strictly limit their ability to hide their debts in the accounts of affiliates by forcing them to report their results on a consolidated basis.

4.   To achieve the split, NTT has asked the government to allow it to pay taxes on a consolidated basis to reap the tax advantages holding companies would provide.

5.   But on a consolidated basis, that amounts to the same thing.

6.   But another obstacle remains, review and reform of tax laws to allow holding companies to be taxed on a cheaper, consolidated basis.

7.   Nissan would introduce only a few new models next year and the company was making a loss on a consolidated basis, Tsuji told Kyodo.

8.   The profit figure was on a consolidated basis after allowance for minority interests, and the comparison was with the figure for the same period of last year.