This paper suggests some accounting methods and reasons to deal with excess deficit in consolidated accounting statement according to the liabilities of the subsidiary to the parent company.

本文针对母公司对子公司承担的责任不同，提出了合并 会计报表中对超额亏损的 会计处理方法及理由。

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Rising demands to fund health care, education, and the state pension system present a challenge to the Polish government's effort to hold the consolidated public sector budget deficit under 3.0% of GDP, a target which was achieved in 2007.

FORBES: #33 Poland