Are whole figures used for both companies in Consolidated Income Statements?

gabriellenlewis

With consolidated balance sheets, we add 100% of the parent company values and x% (acquisition amount) of the Subsidiary.

Is this the same with Income Statement or do we just add both whole amounts and deduct inter-company adjustments?

Thanks!

CeeJaySix

Whole numbers. At the bottom you put an extra couple of lines showing profit attributable to shareholders of the parent, and profit attributable to non-controlling interests.