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Otago Community Hospice Trust CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024Otago Community Hospice Trust Consolidated Financial Statements For the year ended 30th June 2024Contents
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01
Gather financial data from all subsidiaries and parent company.
02
Ensure all financial statements (income statement, balance sheet, cash flow statement) are prepared for each entity.
03
Adjust the financial statements to eliminate any intra-group transactions and balances.
04
Combine the adjusted financial statements of all entities into a single set of consolidated financial statements.
05
Ensure that the consolidation adheres to applicable accounting standards (e.g., GAAP, IFRS).
06
Verify all calculations and ensure accuracy of the consolidated statements.
07
Prepare notes to the consolidated financial statements for additional context and disclosures.
08
Review the consolidated financial results with management and stakeholders.

Who needs consolidated financial results for?

01
Investors looking for a comprehensive view of a company's financial health.
02
Creditors assessing the creditworthiness of the parent company.
03
Management for internal decision-making and financial planning.
04
Regulatory bodies requiring compliance and transparency in financial reporting.
05
Analysts evaluating company performance compared to competitors.
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Consolidated financial results provide a comprehensive overview of the financial health of a group of companies under a single parent company, combining the financial statements of all subsidiaries.
Entities that are required to file consolidated financial results include publicly traded companies and any private companies that meet certain criteria regarding size and ownership.
To fill out consolidated financial results, companies must aggregate the financial statements of all subsidiaries, eliminate intra-group transactions, and ensure compliance with applicable accounting standards.
The purpose of consolidated financial results is to provide stakeholders with a clear view of the overall financial position and performance of the entire corporate group.
Consolidated financial results must report figures such as total revenue, net income, assets, liabilities, and equity for the entire group.
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