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$

570,000 125,000 125,000 220,000 1,040,000

$

$

555,000

$

459,000 26,000 485,000 1,040,000

Hospital A Consolidated Statement of Financial Position As of December 31

Assets: Cash Accounts receivable Investment securities Plant and equipment Total assets

Liabilities: Total liabilities

Unrestricted net assets: Hospital A Noncontrolling interests in Subsidiary A Total unrestricted net assets Total liabilities and net assets

20X3

20X2

$

475,000 110,000 120,000 235,000 940,000

$

$

459,000

$

433,000 48,000 481,000 940,000

[FAS 164, paragraph B8, sequence 257.2]

  • >

    > > Consolidated Statement of Operations and Other Changes in

Unrestricted Net Assets

958-810-55-24 The following consolidated statement of operations and other changes in unrestricted net assets illustrates how the requirements in paragraph 958-810-50-5(a) for disclosure of the amounts of a performance indicator of a health care entity for an excess of revenues over expenses from continuing operations and in paragraph 958-810-50-5(b) for discontinued operations might be presented on the face of a consolidated statement of operations and other changes in net assets. [FAS 164, paragraph B9, 258.1]

58

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