One of the consolidated financial statements prepared by a parent company to show the revenues and expenses of the entire corporate group over an accounting period. It aggregates the group's sales, profits, and losses to provide a basis for evaluating the earning power of the enterprise as a whole, and is required to be disclosed alongside the consolidated balance sheet and other statements.

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• 2013h25a #13親会社が，子会社を含めた企業集団の一会計期間の収益と費用の状態を示した連結財務諸表はどれか。