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Preference dividends - PowerPoint PPT Presentation

CONSOLIDATED ACCOUNTS COMMON AND INTER COMPANY ITEMS CANCEL COMMON AND INTER COMPANY ITEMS

CONSOLIDATED ACCOUNTS COMMON AND INTER COMPANY ITEMS CANCEL COMMON AND INTER COMPANY ITEMS IN PARENT AND SUBSIDIARY COMPANY BALANCE SHEETS EITHER TOTAL CANCELLATION OR PART CANCELLATION CANCEL INTERCOMPANY DEBTS e.g. LOAN STOCKS CANCEL INTERCOMPANY TRANSACTIONS (with no profit element)

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Preference dividends - PowerPoint PPT Presentation

CONSOLIDATED ACCOUNTS COMMON AND INTER COMPANY ITEMS CANCEL COMMON AND INTER COMPANY ITEMS