Slide I Financial Statements are Designed for Analysis Classified Comparative Consolidated Financial Financial Financial Statements Statements Statements Items with certain Amounts from Information for the characteristics are several years parent and subsidiary grouped together. appear side by side. are presented. Results Helps identify Presented as if in standardized significant the two companies meaningful changes and are a single subtotals trends business unit Irwin/McGraw-Hill ?The McGraw-Hill Companies, Inc., 1999?The McGraw-Hill Companies, Inc., 1999 Slide 14-4 Irwin/McGraw-Hill Financial Statements are Designed for Analysis Results in standardized, meaningful subtotals. Items with certain characteristics are grouped together. Classified Financial Statements Helps identify significant changes and trends. Amounts from several years appear side by side. Comparative Financial Statements Presented as if the two companies are a single business unit. Information for the parent and subsidiary are presented. Consolidated Financial Statements