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Integration Joint BoardANNEX This paper relates to Agenda Item 1Title/Subject:Integration Joint Board Business Case 2017/18Meeting:Integration Joint Boardwalk:18 November 2016Submitted By:Chief Finance

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What is integration joint?

Integration joint is a document used to combine financial information from two or more entities into one consolidated set of financial statements.

Who is required to file integration joint?

Entities that have a controlling interest in one or more subsidiaries are required to file integration joint.

How to fill out integration joint?

Integration joint is usually filled out by accountants or financial professionals using the financial information of the entities that need to be consolidated.

What is the purpose of integration joint?

The purpose of integration joint is to provide a comprehensive view of the financial performance of a group of entities under common control.

What information must be reported on integration joint?

Integration joint typically includes consolidated balance sheet, income statement, cash flow statement, and equity statement.

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