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FORM 6-K SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Report of Foreign Private Issuer Pursuant to Rule 13a-16 or 15d-16 of the Securities Exchange Act of 1934 For August 19, 2013, Commission
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How to fill out and subsidiaries - financial:

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Begin by gathering all relevant financial data for the subsidiary, including income statements, balance sheets, and cash flow statements.
02
Utilize accounting software or spreadsheets to organize and consolidate financial information for the subsidiary.
03
Review the financial statements of both the parent company and the subsidiary to identify any intercompany transactions or balances that need to be eliminated.
04
Apply any necessary adjustments or corrections to accurately reflect the financial position and performance of the subsidiary.
05
Prepare the consolidated financial statements, including the consolidated income statement, consolidated balance sheet, and consolidated cash flow statement.
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Ensure that all necessary disclosures and footnotes are included in the consolidated financial statements.
07
Obtain any required approvals or sign-offs from management or external auditors before finalizing the consolidated financial statements.

Who needs and subsidiaries - financial:

01
Multinational corporations that have acquired subsidiaries in different countries require consolidated financial statements to present a comprehensive view of the group's financial position and performance.
02
Investors and shareholders of the parent company rely on consolidated financial statements to assess the overall financial health and profitability of the group.
03
Regulatory authorities and tax agencies may require consolidated financial statements as part of their oversight and compliance processes.
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Financial analysts and credit rating agencies use consolidated financial statements to evaluate the creditworthiness and investment potential of the parent company and its subsidiaries.
05
Business consultants and advisors may also need consolidated financial statements to provide strategic recommendations and guidance to their clients.
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Subsidiaries financial statements are the financial statements of a company's subsidiaries.
Companies with subsidiaries are required to file financial statements for their subsidiaries.
Subsidiaries financial statements can be filled out by following the accounting standards and guidelines set by the regulatory authorities.
The purpose of subsidiaries financial statements is to provide a clear picture of the financial performance and position of a company's subsidiaries.
Subsidiaries financial statements must report on the assets, liabilities, revenues, and expenses of the subsidiaries.
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