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THE CONSOLIDATION OF THE FINANCIAL STATEMENTS OF A SIMPLE GROUP
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31 December acquired acquisition adjustments allocated amount Analysis of shareholders appears applicable appropriation account Atco Ltd attributable bank Batco Calculation capital reserve Catco company's concerned consolidated balance sheet consolidated financial statements CONSOLIDATED NET PROFIT consolidated profit controlling interest cost of control creditors CURRENT ASSETS CURRENT LIABILITIES date of acquisition debentures debit Deduct depreciation directors Dividend paid Dividends proposed eliminated ended 30 June ended 31 December equity expenses figures FIXED ASSETS group accounts GROUP NET PROFIT holding company Holds Ltd illustrates Increase investment issued January July Less loss account method minority interest NET PROFIT Note Ordinary shares plant preference dividends Preference shares premium principle profit and loss Provision purchased regard Required respect result REVENUE RESERVES Schedule Sextus Ltd SHARE CAPITAL shareholders Sheet at 31 subsidiary SUBSIDIARY Consolidated taxation Trade Transfer unappropriated profits Unrealised profit Wye Ltd