In Consolidated Financial Statements, It Is Expected That

Multiple Choice

In consolidated financial statements, it is expected that:

A) ​Dividends declared equals the sum of the total parent company's declared dividends and the total subsidiary's declared dividends.
B) ​Retained Earnings equals the sum of the controlling interest's separate retained earnings and the non-controlling interest's separate retained earnings.
C) ​Common Stock equals the sum of the parent company's outstanding shares and the subsidiary's outstanding shares.
D) ​Consolidated Net Income equals the sum of the income distributed to the controlling interest and the income distributed to the non-controlling interest.