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CONSOLIDATED UP TO 5 MAY 2015 This consolidation is provided for your convenience and should not be relied on as authoritative National Instrument 45106 Prospectus Exemptions Text boxes in this Instrument

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What is consolidated up to 5?

Consolidated up to 5 refers to combining financial statements of multiple entities as if they were a single entity for reporting purposes.

Who is required to file consolidated up to 5?

Companies that have subsidiaries or multiple entities under common control are required to file consolidated financial statements up to 5.

How to fill out consolidated up to 5?

Consolidated financial statements up to 5 can be prepared by combining the individual financial statements of each entity and eliminating intercompany transactions.

What is the purpose of consolidated up to 5?

The purpose of preparing consolidated financial statements up to 5 is to provide a more comprehensive view of the financial position and performance of a group of entities.

What information must be reported on consolidated up to 5?

Consolidated financial statements up to 5 must include the combined assets, liabilities, revenues, expenses, and equity of all entities included in the consolidation.

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