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Consolidated Annual Performance and Evaluation Report 2009 2010 City of Chicopee, Massachusetts Fifth Program Year CAPER Report for 2009-2010 City of Chicopee TABLE OF CONTENTS I. GENERAL Executive
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Consolidated annual performance is a financial statement that combines the financial results of a parent company and its subsidiaries into one comprehensive report.
Companies that have subsidiaries or controlled entities are generally required to file consolidated annual performance.
To fill out consolidated annual performance, the parent company must gather financial information from all subsidiaries and combine it with its own financial data. This report can be prepared following generally accepted accounting principles (GAAP) or international financial reporting standards (IFRS).
The purpose of consolidated annual performance is to provide a comprehensive overview of the financial performance and position of a parent company and its subsidiaries. It allows investors, shareholders, and other stakeholders to assess the overall financial health of the group.
Consolidated annual performance should include consolidated balance sheets, income statements, cash flow statements, and accompanying notes. It should also disclose any significant subsidiaries, equity investments, intercompany transactions, and any adjustments made to consolidate the financial statements.
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