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Financial Compliance Section Cannabis Regulatory Agency P.O. Box 30205 Lansing, MI 48909 Telephone: (517) 2848599 CRAAFS@michigan.govCONTACT AUTHORIZATION CONSOLIDATED ANNUAL FINANCIAL STATEMENT (AFS)

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How to fill out consolidated annual financial statements

01

Gather financial statements from all subsidiaries

02

Eliminate intercompany transactions and balances

03

Adjust for any differences in accounting practices

04

Combine the financial statements into one set of consolidated financial statements

Who needs consolidated annual financial statements?

01

Large conglomerates with multiple subsidiaries

02

Investors and shareholders looking for a complete picture of the group's financial performance

03

Regulatory bodies and authorities requiring a detailed view of the group's financial position

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What is consolidated annual financial statements?

Consolidated annual financial statements are financial reports that combine the financial information of a parent company and its subsidiaries into one single report.

Who is required to file consolidated annual financial statements?

Companies with subsidiaries are required to file consolidated annual financial statements.

How to fill out consolidated annual financial statements?

Consolidated annual financial statements are typically prepared by combining the individual financial statements of the parent company and its subsidiaries.

What is the purpose of consolidated annual financial statements?

The purpose of consolidated annual financial statements is to provide a comprehensive view of the financial performance and position of a group of companies.

What information must be reported on consolidated annual financial statements?

Consolidated annual financial statements must include the financial information of the parent company and its subsidiaries, including assets, liabilities, equity, income, and expenses.

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