18.3 Consolidated statement of comprehensive income
　　The basic idea is to present one set of financial statements for all entities under common control.In the context of the statement of comprehensive income, this means presenting the results ofall group entities in one statement of comprehensive income.
　　The majority of the figures are simple aggregations of the results of the parent entity and all the subsidiaries.Intra-group investment income is eliminated. This is because intra-group investment income is replaced by the underlying profits and losses of the group entities.
　　If there is anon-controlling interest, then some of the profits earned by the subsidiary and reported in the group income statement belong to them. Profit after tax is apportioned between profit attributable to the shareholders of the parent and profit attributable to the non-controlling interest.
　　Example:
　　Percy has held 75% of the equity share capital of Mercy for many years.
　　A draft summarized income statement for Percy and Mercy for the year ended 31 December 20x3 are below.
　　Income statement at 31 December 20x3