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Consolidated Financial Statements For the Year Ended March 31, 2019 (With Summarized Financial Information for the Year Ended March 31, 2018)and Report ThereonBRIGHTFOCUS FOUNDATION AND SUBSIDIARIES

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How to fill out consolidated financial statements and

01

Gather financial statements from all subsidiaries.

02

Eliminate inter-company transactions to avoid double counting.

03

Combine the financial statements of all subsidiaries into one set of consolidated financial statements.

04

Adjust for any differences in accounting policies between subsidiaries.

05

Present the consolidated financial statements to show the financial position and performance of the entire group.

Who needs consolidated financial statements and?

01

Companies with subsidiary companies that they control are required to prepare consolidated financial statements.

02

Investors, creditors, and other stakeholders may also require consolidated financial statements to get a complete view of the financial health of the group.

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What is consolidated financial statements?

Consolidated financial statements are financial reports that aggregate the financial information of a parent company and its subsidiaries, presenting it as a single entity.

Who is required to file consolidated financial statements?

Generally, publicly traded companies, as well as private companies with certain levels of ownership and control over other companies, are required to file consolidated financial statements.

How to fill out consolidated financial statements?

To fill out consolidated financial statements, you consolidate the financials of the parent and subsidiary companies by adding together like items from each company's financial statements, eliminating intra-group transactions and balances.

What is the purpose of consolidated financial statements?

The purpose of consolidated financial statements is to provide a clear and comprehensive view of the financial position, performance, and cash flows of the entire group of companies as a single entity.

What information must be reported on consolidated financial statements?

Consolidated financial statements must report provisions such as total revenues, expenses, net income, assets, liabilities, and equity of the consolidated entity.

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