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ENERGBANK SA
Situajiile financiare consolidate
Pentru anul fncheiat la 31 decembrie 2021
intocmite in conformitate cu
Standardele Internationale de Raportare Financiara ENERGBANK SA
SITUAJIILE FINANCIARE
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How to fill out situaii financiare consolidate i

How to fill out situaii financiare consolidate i
01
Gather all the financial statements from the subsidiaries involved in the consolidation process.
02
Eliminate any intercompany transactions to avoid double counting of revenues and expenses.
03
Adjust the subsidiaries' financial statements to ensure consistency in accounting policies and reporting period.
04
Calculate the total assets, liabilities, equity, revenues, and expenses of all the subsidiaries to arrive at the consolidated financial statements.
05
Prepare the consolidated financial statements by combining the financial information of the subsidiaries.
Who needs situaii financiare consolidate i?
01
Large corporations with multiple subsidiaries that need to present a comprehensive view of their financial performance and position to stakeholders such as investors, regulators, and creditors.
02
Government agencies that require consolidated financial statements for oversight and regulatory purposes.
03
Investors who want to assess the overall financial health and performance of a group of companies before making investment decisions.
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What is situaii financiare consolidate i?
Situaii financiare consolidate i are consolidated financial statements that provide an overview of the financial position and performance of a parent company and its subsidiaries as a single economic entity.
Who is required to file situaii financiare consolidate i?
Entities that control one or more subsidiaries are required to file situaii financiare consolidate i, typically including parent companies with significant ownership stakes in their subsidiaries.
How to fill out situaii financiare consolidate i?
To fill out situaii financiare consolidate i, organizations should aggregate financial data from the parent and subsidiary companies, eliminate intra-group transactions, and present the consolidated figures according to the applicable accounting standards.
What is the purpose of situaii financiare consolidate i?
The purpose of situaii financiare consolidate i is to provide stakeholders with a clear and comprehensive understanding of the financial health and operational results of the entire group of companies under a parent company.
What information must be reported on situaii financiare consolidate i?
Reported information on situaii financiare consolidate i typically includes consolidated assets, liabilities, equity, revenue, expenses, profit or loss, and cash flows.
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