1.   Note that this aggregation applies whether or not the parent prepares consolidated financial statements.

2.   The consolidated financial statements include those of the Company and all its subsidiaries made up to the end of the financial year.

3.   The gain or loss should be recognised in the consolidated financial statements.

4.   Companies having a controlling interest in other companies are required to issue consolidated financial statements.

5.   Consolidated statements combine the financial positions and earnings reports of the parent company with those of various subsidiaries into an overall report as if they were a single entity.

6.   As a result, he said, he cannot certify the accuracy of consolidated financial statements for the government as a whole.

7.   A consolidated monthly statement will report investment activity, portfolio holdings, current asset allocation and other transactions.

8.   A consolidated monthly statement reports investment activity, portfolio holdings, asset allocation and other transactions.

9.   Investors in the network, named Prime Managers, receive a consolidated monthly statement with cost and performance data on each fund.

10.   It comes with a consolidated statement, check-writing and a gold MasterCard debit card.