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Financial Report2017For the Year Ended March 31, 2017Managements Discussion and Analysis 1Consolidated Balance Sheet 13Consolidated Statement of Income 15Consolidated Statement of Comprehensive Income

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How to fill out consolidated statement of changes

01

To fill out a consolidated statement of changes, follow these steps:

02

Begin by gathering all the necessary financial information for the period you are reporting on. This includes balance sheets, income statements, and cash flow statements for all subsidiaries or entities that are part of the consolidation.

03

Determine the reporting period and the currency to be used for the consolidated statement. Ensure that all financial statements are converted to the same currency, if required.

04

Start by filling out the header section of the consolidated statement. This includes the name of the company or entity preparing the statement, the period covered, and any other required information.

05

Enter the balances of the individual line items from the subsidiary financial statements into the appropriate sections of the consolidated statement.

06

Calculate the changes in each line item by subtracting the previous period's balance from the current period's balance.

07

Summarize the changes and enter them in the appropriate sections of the consolidated statement.

08

Include any additional disclosure or explanatory notes as required by accounting standards or regulations.

09

Review the completed consolidated statement of changes for accuracy and completeness.

10

Once reviewed, distribute the consolidated statement to stakeholders, such as shareholders, investors, and regulatory bodies, as necessary.

Who needs consolidated statement of changes?

01

A consolidated statement of changes is typically needed by:

02

- Companies that have subsidiaries or entities that need to be consolidated for financial reporting purposes.

03

- Shareholders and investors who want to see a comprehensive overview of the changes in the financial position and performance of a company and its subsidiaries.

04

- Regulatory bodies or government agencies that require companies to submit consolidated financial statements.

05

- Banks or lenders that need to assess the financial stability and creditworthiness of a company and its subsidiaries.

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What is consolidated statement of changes?

The consolidated statement of changes shows the changes in a company's equity during a specific period.

Who is required to file consolidated statement of changes?

Companies that are required to prepare consolidated financial statements are also required to file consolidated statement of changes.

How to fill out consolidated statement of changes?

The consolidated statement of changes can be filled out by documenting the changes in the company's equity, including revenues, expenses, gains, losses, and any other comprehensive income.

What is the purpose of consolidated statement of changes?

The purpose of the consolidated statement of changes is to provide stakeholders with information about how the company's equity has changed over time.

What information must be reported on consolidated statement of changes?

The consolidated statement of changes must report the beginning balance of equity, any changes during the period, and the ending balance of equity.

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