payables between group entities (based on the "Reports on debts within the group" - for certain categories of debt, including issued and received loans, the latter included in the calculation, excluding accrued interest payable);
For cash payments within the group and the income funds within the group (based on the statements of cash flows within the group);
On receivable and payable dividend within the group (according to the "Reports on investments within the group and dividends");
Availability of investments within the group of investors in the financial statements and on the contribution of Group companies in share capital - as reported by their counterparts ("Report on Investment Group and dividends"). this case , for each position you can get additional disclosure statements, which shows what kind of company accounts because there was discrepancy in the data.of VGO. This procedure is a decision in favor of a certain amount of VSV, which is considered reasonable and accurate. You must find out the reasons for discrepancies, correct data in the original report and to reconcile again, or an adjustment to the data in the report for reconciliation in disclosure of relevant indicators.second option for a large number of initial reports and the relatively small percentage of differences is more preferable.report with a collated data to save by setting its status to "Prepared" (or "Approved"). of unrealized profit. Unrealized profit (NFP) - is profit from intercompany transactions, which results in the value of assets in the financial statements of subsidiaries at the end of the reporting period. For the group as a whole, these operations are moving resources, while from the point of view of an individual company is the realization or acquisition of assets (Figure 5). Of unrealized gains (losses) on intercompany transactions are accounted for by the rest of assets at the end of the reporting period and to be excluded from the consolidated statements made by each of the Group for which consolidation method as you see the "Full consolidation." Calculation itself is done in two stages.the first step the input data and compare sellers of goods and services on the profit (loss) from operations of intragroup sales (this information is contained in the "Report on the implementation and receipt of other income in the group") with data buyers to purchase the goods , works and services (from "Reports on the acquisition within the group"). data for earnings (loss) from intra-group transactions are entered with a breakdown by counterparty criteria - separately for material values, separately for work and services.is the direct calculation of unrealized gains (losses) on intercompany transactions at the end of the reporting period, by type of asset:
Unfinished capital investments;
Fixed assets;
Raw mate...
