Consolidated Financial Statement

Statement of Financial Position:

Unclaimed dividend: Unclaimed dividends in consolidated financial statements are
undistributed dividend amounts owed to shareholders, recorded as liabilities until claimed.

Statement of Profit and Loss:

Share Profit from Associate: Share of profit from associates in consolidated financial statements
represents the parent company's portion of the earnings generated by its investments in affiliated
companies, typically accounted for using the equity method.
Equity holders of the Holding Company: Equity holders of the Holding Company in consolidated
financial statements are the owners who have shares in the main parent company, and their financial
interests are combined with those of its subsidiaries to present a comprehensive picture of the entire
group's financial health.
Basic and diluted earnings per share: Basic earnings per share in consolidated financial statements is
like dividing the profit by the average number of existing shares. Diluted earnings per share is more
careful, accounting for potential new shares, and giving a conservative measure of profit per share.

Statement of Comprehensive Income:

Unrealized gain investments: Unrealized gain on revaluation of investments at FVOCI in consolidated
financial statements reflects the increase in the value of certain investments held by a company, but the
gains are not realized or cashed in yet; they are recognized on paper.

Statement of Cash Flow:

Investments purchased: Investments purchased in consolidated financial statements refer to assets,
like stocks or bonds, that a company has bought and includes in its combined financial report, which
consolidates the results of the parent company and its subsidiaries.