Answer:
it is frequently because of the non controlling interest, as these amounts do not appear on the separate companies' general ledgers.
Explanation:
Under consolidation where the investment in a company is not 100% and the investment is in between 50 - 100% then there is a minority interest calculated.
This is shown as a part of liability in the balance sheet.
Minority interest reflects the balance of non controlling interest in the company, and that it is a complete balance sheet part and is not stated in the income statement of the company.
As this is not a part of general accounting transaction it is not reflected in general ledger, and thus, it is the figure that is generally not stated in the consolidated balance sheet, which leads to mismatch the balance sheet.