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Strasbourg, 28 October 2016 DHSYSCREC(2016)003REV With track changes STEERING COMMITTEE FOR HUMAN RIGHTS (CDD) COMMITTEE OF EXPERTS ON THE SYSTEM OF THE EUROPEAN CONVENTION ON HUMAN RIGHTS (DAYS)
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The draft consolidated document is a comprehensive report that combines financial information from multiple entities within a group of companies.
Companies that operate under a group structure and meet certain criteria are required to file a draft consolidated document.
To fill out a draft consolidated document, companies must gather financial information from all entities within the group, consolidate the data, and make necessary adjustments for eliminations and intercompany transactions.
The purpose of the draft consolidated document is to provide stakeholders with a clear and accurate picture of the financial performance and position of the entire group of companies.
The draft consolidated document must include consolidated financial statements, notes to the financial statements, and management commentary providing insights into the group's performance.
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