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SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K Annual report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the fiscal year ended March 31, 2012, Transition
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Gather all financial statements of the subsidiaries or affiliated companies.
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Eliminate any intercompany transactions or balances.
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Combine the financial statements into a single set of consolidated statements, which includes an income statement, balance sheet, cash flow statement, and statement of changes in equity.

Who needs consolidated statements of:

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Multinational corporations that have subsidiary companies in different countries.
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Holding companies that own multiple subsidiaries.
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Investors and stakeholders who want a comprehensive view of the financial performance and position of the entire group of companies.

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Consolidated statements of refer to financial statements that combine the financial information of a parent company and its subsidiaries.
Companies that have subsidiaries or controlling interests in other entities are required to file consolidated statements of.
Consolidated statements of are filled out by combining the financial information of the parent company and its subsidiaries, following the applicable accounting standards and reporting guidelines.
The purpose of consolidated statements of is to provide a comprehensive financial view of a group of companies, showing the consolidated financial position, performance, and cash flows.
Consolidated statements of must report the financial information of the parent company and its subsidiaries, including their assets, liabilities, revenues, expenses, and cash flows.
The deadline to file consolidated statements of in 2023 may vary depending on the applicable jurisdiction and reporting requirements. It is advised to consult the relevant regulatory authority or accounting standards board for the specific deadline.
The penalty for the late filing of consolidated statements of may vary depending on the jurisdiction and applicable regulations. It is recommended to refer to the specific regulations or consult a professional accountant or regulatory authority for accurate information.
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