A financial position whose structure provides a reliable indication of the company’s ability to fulfil its short-term commitments and to ensure its existence in the long term.
Companies belonging to a group will be assessed both on the individual company’s financial position and on the group’s consolidated situation.
我主要是想弄明白这个financial position是个怎么样的财务报告，所以翻译越准确越好
追答Financial position is not financial report, its definition is behind:
"The state of and the relationships among the various financial data found on a firm's balance sheet. For example, a company with fairly valued and relatively liquid assets, combined with a small amount of debt compared to owner's equity, is generally described as being in a strong financial position. Also called financial condition."
Thus its structure can provide a reliable information of the company. In your definition, it states weather the company can reach the short-term goal and have the latent capacity to survive in the future.
The second sentence means, if you want to evaluate the condition of one company which is part of a big group, you have to check both the company's and group's consolidate financial position.
Hope it can help you to understand this two sentences.