The Combined Financial Statements
of the federation, all provincial governments and district authorities for the years 2010-11 to 2013-14 were also placed before the Federal Cabinet for perusal.
ANNUAL REPORT TABLE OF CONTENTS Independent Auditors' Report 13 Combined Financial Statements
: Combined Statements of Financial Position 15 Combined Statements of Activities 16 Combined Statements of Functional Expenses 17 Combined Statements of Cash Flows 18 Notes to the Combined Financial Statements
19 Supplementary Information: Combining Statements of Financial Position 26 Combining Statements of Activities 28
The filing includes detailed information about the business performance, including Versum audited combined financial statements
and Versum unaudited pro-forma financial statements.
The unaudited pro forma combined financial statements
as of and for the three months ended March 31, 2015 and non-IFRS adjusted metrics for the three months ended 31 March 2015 present on a pro forma basis the combined businesses of QIWI and CIHRUS, including the Contact and Rapida businesses, for the first quarter 2015.
presenting consolidated or combined financial statements
in place of financial statements of individual entities.
The description of combined financial statements
should be retained in the "IFRS for Private Entities," with some additional guidance added.
Generally, financial statements report the results of activities of a business, but sometimes farm operations prepare combined financial statements
that include personal assets and personal liabilities of the farm family on the Balance Sheet.
The planned merger will ''exert little financial impact on the two banks' combined financial statements
, given that the merger plan includes no additional capital, and that no substantial increase in credit costs is expected,'' Moody's said.
The new company has some 20,000 employees, its own corporate structure, and 2003 sales based on the combined financial statements
of EUR 6.
This acquisition is expected to be neutral to combined financial statements
in 2001, and nominally accretive to the combined financial statements
by the end of 2002.
Within the CAFR, though, the ED proposes (see illustration) that the general purpose financial statements (the combined financial statements
and related notes) be replaced by -
For example, we recently engaged an independent accounting firm to audit and certify the combined financial statements
of the Reserve Banks.