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HalfYear Financial Report 2023Groupe Carrefour Comptes consolids au 31 dcembre 20201Carrefour group Halfyear financial report June 30, 20232ContentsBusiness review for the sixmonth period ended June

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How to fill out consolidated financial statements as

01

Gather financial information from all subsidiaries.

02

Eliminate intercompany transactions to avoid double counting.

03

Combine the financial data of all subsidiaries into one set of financial statements.

04

Adjust for any differences in accounting policies or reporting periods.

05

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

06

Disclose any non-controlling interests and equity adjustments.

07

Obtain approval from management and stakeholders.

Who needs consolidated financial statements as?

01

Large corporations with multiple subsidiaries.

02

Investors looking for a comprehensive view of the financial health of a group of companies.

03

Regulatory authorities requiring financial information on a group basis.

04

Creditors assessing the overall creditworthiness of a group of companies.

05

Analysts performing financial analysis and valuation of a group of companies.

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What is consolidated financial statements as?

Consolidated financial statements are financial statements that combine the financial information of two or more companies under common control into a single set of statements.

Who is required to file consolidated financial statements as?

Companies that have subsidiary companies or entities under their control are required to file consolidated financial statements.

How to fill out consolidated financial statements as?

Consolidated financial statements are typically filled out by combining the individual financial statements of the parent company and its subsidiaries, adjusting for intercompany transactions and eliminating any duplicated items.

What is the purpose of consolidated financial statements as?

The purpose of consolidated financial statements is to provide a comprehensive view of the financial position and performance of a group of companies as if they were a single entity.

What information must be reported on consolidated financial statements as?

Consolidated financial statements must include the assets, liabilities, equity, income, expenses, and cash flows of the parent company and its subsidiary companies.

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