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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549FORM 10Q [x] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period
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Gather all financial data from subsidiaries and parent company.
02
Prepare condensed consolidated balance sheet by combining assets, liabilities and equity of all entities.
03
Consolidate income statements by adding up revenues and expenses of all entities.
04
Ensure elimination of intercompany transactions to avoid double counting.
05
Present condensed consolidated cash flow statement showing cash inflows and outflows for the entire group.

Who needs condensed consolidated statements of?

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Investors looking for a comprehensive view of a group's financial performance and position.
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Regulators requiring financial reporting compliance.
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Management needing insights for strategic decision-making.
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Condensed consolidated statements are financial statements that present the financial position, results of operations, and cash flows of a group of companies as a single entity.
Publicly traded companies and other entities with multiple subsidiaries are typically required to file condensed consolidated financial statements.
Condensed consolidated statements are filled out by combining the financial information of all subsidiaries into one set of financial statements using the equity method or proportionate consolidation method.
The purpose of condensed consolidated statements is to provide a comprehensive view of the financial health and performance of a group of companies as a single economic entity.
Condensed consolidated statements must include balance sheets, income statements, cash flow statements, and notes to the financial statements.
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