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Combined financial statement |
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Combined financial statement A financial statement that merges the assets, liabilities, net worth, and operating figures of two or more affiliated companies. A combined statement is distinguished from a consolidated financial statement of a company and subsidiaries, which must reconcile investment and capital accounts. |
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Together with net loss and cash flows, EBITDA provides readers of the Company's combined financial statements with an additional basis to evaluate the ability of the Company to incur and service debt and incur capital expenditures. The combined financial statements present the historic combined financial position, results of operations and cash flows of the Opta Minerals as if it had operated as a stand-alone entity subject to SunOpta's control. The pro forma financial information gives effect to the acquisition of SF Holdings Group and related transactions and the assumptions and adjustments described in the notes accompanying the unaudited pro forma condensed combined financial statements as of and for the year ended December 31, 2003 and for the quarter ended March 31, 2004, which are included as Annex A to this news release. |
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Combined financial statement