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FEMUR S.A.5/2020POLISH FINANCIAL SUPERVISION AUTHORITY Current Report No.5/2020February 10th 2020Date:Abbreviated issuer name: FEMUR S.A. Subject: Preliminary estimated consolidated financial data

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To fill out consolidated financial statements, follow these steps:

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Gather the financial statements of all subsidiary companies that will be included in the consolidation.

03

Eliminate any intercompany transactions between the subsidiary companies.

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Adjust the subsidiary companies' financial statements to conform to the accounting policies of the parent company.

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Combine the adjusted financial statements of the subsidiary companies into a single set of consolidated financial statements.

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Prepare the notes to the consolidated financial statements, which provide additional details and explanations.

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- Business owners and management who want to have a consolidated view of the financial health and results of their group of companies.

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What is consolidated financial statements of?

Consolidated financial statements are financial statements that combine the financial information of multiple entities into a single set of statements.

Who is required to file consolidated financial statements of?

Companies that have subsidiaries or other controlled entities are typically required to file consolidated financial statements.

How to fill out consolidated financial statements of?

Consolidated financial statements are filled out by combining the financial information of the parent company and its subsidiaries, following accounting standards.

What is the purpose of consolidated financial statements of?

The purpose of consolidated financial statements is to provide a complete picture of the financial position and performance of a group of companies.

What information must be reported on consolidated financial statements of?

Consolidated financial statements must include balance sheets, income statements, cash flow statements, and notes providing additional information.

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