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Hospital A Consolidated Statement of Operations and Other Changes in Unrestricted Net Assets Year Ended December 31

20X3

20X2

Unrestricted revenues, gains, and other support: Net patient service revenue

Contributions Net assets released from donors' restrictions used for operations

Total revenues, gains, and other support Patient care and other operationg expenses

Excess of revenues over expenses (from continuing operations) Discontinued operations of Subsidiary A, net

Change in net unrealized gains and losses on other than trading securities Sale of Subsidiary A shares to noncontrolling shareholders

Purchase of Subsidiary A shares from noncontrolling shareholders Increase in unrestricted net assets

$ 390,000

$ 355,000

5,000

5,000

-

-

395,000

360,000

366,000

337,000

29,000

23,000

-

(7,000)

5,000

15,000

-

50,000

(30,000)

-

$

4,000

$

81,000

[FAS 164, paragraph B9, 258.2]

> > > Notes to Consolidated Financial Statements: Changes in Consolidated Unrestricted Net Assets Attributable to the Parent s Controlling Financial Interest and to Noncontrolling Interests in Subsidiaries

958-810-55-25 The following note depicts the changes in consolidated net assets attributable to the controlling financial interest of Hospital A (parent) and the noncontrolling interests. It illustrates the requirements in paragraph 958-810-50-4 that an NFP present a schedule that reconciles the beginning and the end of the period carrying amounts of the parent’s controlling interest and the noncontrolling interests for each class of net assets for which a noncontrolling interest exists. This note also illustrates the disclosure requirements in paragraphs 958-810-50- 5(a), 958-810-50-5(b), and 958-810-50-5(d) for the amounts of a performance indicator of a health care entity (which is equivalent to income from continuing operations), discontinued operations, and other changes in ownership interests in a subsidiary. [FAS 164, paragraph B10, sequence 259.1]

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