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Statement of Financial Position CONSORCIO TRANSMANTARO S.A. FINANCIAL STATEMENTS |Individual | III QUARTER as of September 30, 2019 (Dollars in thousands) ACCOUNT Assets Current Assets Cash and Cash
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How to fill out consolidated statements of financial

01
Gather financial statements of all subsidiaries and parent company.
02
Ensure all statements are prepared using the same accounting policies.
03
Eliminate intercompany transactions and balances from the financial statements.
04
Combine the individual financial statements line by line, summing assets, liabilities, and equity.
05
Adjust for non-controlling interests in subsidiary ownership.
06
Prepare notes and disclosures required for consolidated statements.
07
Review the consolidated financial statements for accuracy and compliance with accounting standards.

Who needs consolidated statements of financial?

01
Companies with subsidiaries or that are part of a group structure.
02
Investors and stakeholders seeking a comprehensive view of the overall financial position.
03
Regulatory bodies requiring consolidated reports for compliance.
04
Management teams needing to assess the financial health of the entire group.
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Consolidated statements of financial position provide an overview of the financial position of a parent company and its subsidiaries as a single entity, consolidating their assets, liabilities, and equity.
Publicly traded companies and other entities that have controlling interests in one or more subsidiaries are generally required to file consolidated statements of financial.
To fill out consolidated statements of financial, gather financial data from the parent and subsidiary companies, eliminate intercompany transactions and balances, and combine the financial information according to applicable accounting standards.
The purpose of consolidated statements of financial is to provide stakeholders with a comprehensive view of the overall financial health, performance, and position of a corporate group.
Consolidated statements of financial must report consolidated assets, liabilities, equity, revenue, expenses, and any non-controlling interests, as well as notes explaining significant accounting policies and other relevant details.
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