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Consolidated Financial Statements TRANSELEC S.A. Y FILIALES Santiago, Chile December 31, 2013TRANSELEC S.A. AND SUBSIDIARIES Consolidated Financial Statements As of December 31, 2013 and December

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How to fill out consolidated financial statements

01

Gather financial statements of all subsidiaries.

02

Eliminate intercompany transactions to avoid double counting.

03

Adjust for differences in accounting policies between subsidiaries.

04

Calculate non-controlling interest.

05

Prepare consolidated financial statements including balance sheet, income statement, and cash flow statement.

Who needs consolidated financial statements?

01

Corporations with subsidiaries

02

Investors

03

Regulatory bodies

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What is consolidated financial statements?

Consolidated financial statements are financial reports that combine the financial results of a parent company and its subsidiaries into one comprehensive set of financial statements.

Who is required to file consolidated financial statements?

Generally, publicly traded companies and certain large private companies that have control over one or more subsidiary companies are required to file consolidated financial statements.

How to fill out consolidated financial statements?

To fill out consolidated financial statements, one must aggregate the financial results of the parent and all its subsidiaries, eliminating any intercompany transactions and balances to avoid double-counting.

What is the purpose of consolidated financial statements?

The purpose of consolidated financial statements is to provide a clear view of the overall financial position and performance of a corporate group as if it were a single entity.

What information must be reported on consolidated financial statements?

Consolidated financial statements typically report the consolidated balance sheet, consolidated income statement, consolidated statement of cash flows, and notes detailing significant accounting policies and any relevant disclosures.

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