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Sensitivity Operationalizes manual applies to Lotus Aftermarket Parts and all its South African sites. (Collectively referred to in this manual as MAP) Revised: July 2022Sensitivity OperationalCONTENTS SECTION

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How to fill out audited consolidated and separate

01

Gather all financial statements of the company and its subsidiaries.

02

Identify the accounting periods that need to be audited.

03

Ensure all necessary disclosures are included in the financial statements.

04

Engage a qualified external auditor to perform the audit.

05

Submit the audited financial statements to the relevant regulatory bodies.

Who needs audited consolidated and separate?

01

Publicly traded companies

02

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03

Regulatory bodies or authorities requiring audited financial statements

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What is audited consolidated and separate?

Audited consolidated and separate refers to the financial statements of a group of entities that are combined for reporting purposes, as well as the financial statements of each individual entity within the group.

Who is required to file audited consolidated and separate?

Entities that are part of a corporate group and are required to prepare consolidated financial statements are typically required to file audited consolidated and separate financial statements.

How to fill out audited consolidated and separate?

Audited consolidated and separate financial statements are typically prepared by a qualified external auditor who reviews the financial records of the group and each individual entity within the group.

What is the purpose of audited consolidated and separate?

The purpose of audited consolidated and separate financial statements is to provide stakeholders with a comprehensive view of the financial performance and position of a corporate group, as well as each individual entity within the group.

What information must be reported on audited consolidated and separate?

Audited consolidated and separate financial statements typically include information such as revenue, expenses, assets, liabilities, equity, and cash flows for the group and each individual entity within the group.

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