Consolidate Financial Statement

[tariqab]

Dear

Following items will be eliminated for consolidation purpose.

Balance sheet net-off enteries
>Investments/ Capital
>Trade Receivables /Trade Payables (mean inter-co balances)b/t subsidies and parent.
> other receivable and payables (like fund transfer)

Balance sheet unrealised profit eliminations
> Inventories
> PPE
> Construction-in-progress


Income Statement net-off entries

> Sales / COS
> Other income /Admin expenses,other expenses.
> Dividend income /distribution
> Minority interest adjustment

Regards