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Sigma Group Holding JSC Annual consolidated financial statements 31 December 20221Consolidated statement of financial position AssetsNote31 December 2022 BGN00031 December 2021 BGN00010 11 12 8 6 14 1326

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How to fill out consolidated statement of financial

01

Gather the individual financial statements of the parent company and its subsidiaries.

02

Eliminate intercompany transactions to avoid double counting.

03

Add together the assets, liabilities, equity, income, and expenses of the parent company and its subsidiaries.

Who needs consolidated statement of financial?

01

Companies with subsidiaries that they control or have a significant influence over.

02

Investors and stakeholders who want a comprehensive view of the financial performance of the entire group.

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What is consolidated statement of financial?

A consolidated statement of financial is a financial document that aggregates the financial position of a parent company and its subsidiaries, presenting them as a single entity.

Who is required to file consolidated statement of financial?

Companies that have control over one or more other entities, typically parent companies with subsidiaries, are required to file a consolidated statement of financial.

How to fill out consolidated statement of financial?

To fill out a consolidated statement of financial, gather financial statements from the parent and all subsidiaries, eliminate inter-company transactions, and combine the assets, liabilities, and equity to present a unified financial position.

What is the purpose of consolidated statement of financial?

The purpose of the consolidated statement of financial is to provide stakeholders with a clear view of the overall financial health and performance of the parent company and its subsidiaries.

What information must be reported on consolidated statement of financial?

A consolidated statement of financial must report assets, liabilities, equity, total income, and expenses of the consolidated entities, along with notes that explain significant accounting policies and items.

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