The method of combining the statements of the parent company and the wholly-owned subsidiary: the parent company and the subsidiary company are treated as a whole, and the statements of the subsidiary company and the parent company are combined, and the internal gains and losses need to be offset. The merger process should be to offset related party transactions and current balance before the merger. The undistributed profit of the branch company at the end of the year should be handed over to the group company (headquarters), so when compiling the consolidated profit distribution table, the undistributed profit of the branch company should be added to the distributable profit of the parent company through "other transfer-in", and the owner's equity change table should be filled out according to the consolidated owner's equity.
Tips: The above explanations are for reference only.
Reply time: 202 1-06- 16. Please refer to the latest business changes announced by Ping An Bank in official website.
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