1. Financial statements in functional currency in Excel format. Please identify any of the following:
a. Adjustments made to retained earnings during FYE 6/30/14 other than net income earned
b. Intercompany eliminations made to arrive at consolidated income statements and balance sheets
c. Reconciliation of common stock or Paid in Capital during FYE 6/30/14 if there were changes between the beginning and ending balances