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ANNUAL REPORT 2022CONTENTS Vision / Mission02Code of Conduct03Core Values04Company Information05Board of Directors06Board Committees & their Terms of Reference09Organization Structure11Company Profile12Customers
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How to fill out consolidated financial statements

01
Prepare individual financial statements for each subsidiary.
02
Eliminate intercompany transactions, such as revenue and expenses between subsidiaries.
03
Adjust for any differences in accounting policies between subsidiaries.
04
Combine the individual financial statements into one set of consolidated financial statements.
05
Clearly disclose the method of consolidation and any significant subsidiaries.

Who needs consolidated financial statements?

01
Parent companies with one or more subsidiaries that they control.
02
Investors, stakeholders, and regulatory bodies interested in an accurate representation of the financial position of a group of companies.
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Consolidated financial statements combine the financial results of a parent company and its subsidiaries into one set of financial statements.
Companies that have control or a majority interest in other companies are required to file consolidated financial statements.
Consolidated financial statements are filled out by combining the financial information of the parent company and its subsidiaries, eliminating any intercompany transactions.
The purpose of consolidated financial statements is to provide a comprehensive view of the financial performance and position of a group of companies under common control.
Consolidated financial statements must include the financial results of the parent company, its subsidiaries, any non-controlling interests, and eliminate any intercompany transactions.
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