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Joint Stock Company Commercial Bank Altaba Consolidated Financial Statements for the Year Ended 31 December 2009 Contents Independent Auditors Report ......................................................................................................................

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What is consolidated financial statements for?

Consolidated financial statements are prepared to provide a comprehensive view of the financial position and performance of a group of companies, known as the parent company and its subsidiaries, as if they were a single entity. This allows stakeholders to assess the overall financial health and results of operations of the group.

Who is required to file consolidated financial statements for?

Companies that control other companies, known as parent companies, are generally required to prepare and file consolidated financial statements. This requirement may vary by jurisdiction and may depend on factors such as the percentage of ownership or voting control.

How to fill out consolidated financial statements for?

To fill out consolidated financial statements, the parent company must gather financial information from its subsidiaries and eliminate any intercompany transactions or balances. The financial statements should be prepared in accordance with applicable accounting standards, such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). It is recommended to seek professional assistance from accountants or auditors experienced in preparing consolidated financial statements.

What is the purpose of consolidated financial statements for?

The purpose of consolidated financial statements is to provide a more complete and accurate representation of the financial position, performance, and cash flows of a group of companies. They enable stakeholders, such as investors, lenders, and regulators, to assess the overall financial health, risk profile, and operational efficiency of the group as a whole.

What information must be reported on consolidated financial statements for?

Consolidated financial statements typically include a balance sheet, income statement, statement of cash flows, and statement of changes in equity. Additionally, notes to the financial statements provide additional details and disclosures about significant accounting policies, investments in subsidiaries, related party transactions, and other relevant information.

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