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SUPPLEMENTAL ANALYST PACKAGE 3Q 2013 OCTOBER 21, 2013, TABLE OF CONTENTS Financial Highlights 1 Consolidated Balance Sheets 2 Consolidated Statements of Comprehensive Income 3 Consolidated Statements
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How to Fill Out Consolidated Statements of Comprehensive:

01
Start by gathering all relevant financial information from all subsidiaries or entities that need to be included in the consolidated statements.
02
Ensure that all financial statements from each entity are prepared in accordance with the relevant accounting standards and principles.
03
Eliminate any intercompany transactions or balances to avoid double counting or overstating certain items in the consolidated statements.
04
Combine the financial statements of each entity, including the balance sheet, income statement, statement of cash flows, and statement of changes in equity.
05
Adjust and align any differences in accounting policies or practices across the entities to ensure consistency in the consolidated statements.
06
Calculate the non-controlling interest or minority interest in the consolidated statements, representing the portion of ownership held by other entities or individuals.
07
Review and reconcile any discrepancies or inconsistencies in the consolidated statements before finalizing them.
08
Obtain necessary approvals or sign-offs from management, auditors, and any other relevant stakeholders.
09
Publish or distribute the finalized consolidated statements to stakeholders, such as shareholders, investors, or regulatory authorities.

Who needs consolidated statements of comprehensive:

01
Companies with subsidiaries or entities that they control or have significant influence over.
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Stakeholders who want a comprehensive overview of the financial performance and position of a group of related entities.
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Investors or shareholders who want to assess the overall financial health and potential risks of a group of companies.
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Regulatory authorities or government agencies that require consolidated financial statements for compliance or oversight purposes.
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Lenders or creditors who want to evaluate the creditworthiness and financial stability of a group of companies.
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Analysts or financial professionals who need accurate and reliable financial information for valuation, forecasting, or decision-making purposes.
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Consolidated statements of comprehensive income combine the income and expenses of a parent company and its subsidiaries, providing a complete financial picture of the entire group.
Companies with subsidiaries that meet specific criteria are required to file consolidated statements of comprehensive.
Consolidated statements of comprehensive are typically prepared by combining the individual financial statements of the parent company and its subsidiaries.
The purpose of consolidated statements of comprehensive is to provide a unified view of the financial performance and position of a group of companies.
Consolidated statements of comprehensive typically include revenue, expenses, net income, and other comprehensive income for the entire group.
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