Item 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

5K characters. Original on sec.gov · Markdown

Item 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES


						Page in Form 10-K
(a) The following documents are filed as part of this Form 10-K:

(1) Financial Statements

Report of Independent Registered Public Accounting Firm						47

Consolidated Statements of Income for the years ended September 30, 20 20 , 201 9 and 201 8						50

Consolidated Statements of Comprehensive Income (Loss) for the years ended September 30, 20 20 , 201 9 and 201 8						51

Consolidated Statements of Financial Position at September 30, 20 20 and 20 19						52

Consolidated Statements of Cash Flows for the years ended September 30, 20 20 , 20 19 and 201 8						53

Consolidated Statements of Shareholders’ Equity for the years ended September 30, 20 20 , 20 19 and 20 18						54

Notes to Consolidated Financial Statements						55

(2) Financial Statement Schedule

For the years ended September 30, 2020, 2019 and 2018:

Schedule II - Valuation and Qualifying Accounts						113

(3) Exhibits

Reference is made to the separate exhibit index contained on page 117 filed herewith.

All other schedules are omitted because they are not applicable, or the required information is shown in the financial statements or notes thereto.

Financial statements of 50% or less-owned companies have been omitted because the proportionate share of their profit before income taxes and total assets are individually less than 20% of the respective consolidated amounts, and investments in such companies are less than 20% of consolidated total assets. Refer to Note 20, "Non-Consolidated Partially-Owned Affiliates" of the notes to consolidated financial statements for the summarized financial data for the Company’s nonconsolidated partially-owned affiliates for fiscal 2019 and 2018. In the fourth quarter of fiscal 2020, the Company early adopted SEC Release No 33 – 10786 which, among other things, modified the significance test required in SEC Regulation S-X, Rule 1-02(w) by changing the income test to use the lower measure of significance based on income from continuing operations before taxes or revenue. Under the modified income test, none of the Company’s non-consolidated partially-owned affiliates, either individually or in the aggregate, are considered significant subsidiaries.

Previous: Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES · Next: Item 16. FORM 10-K SUMMARY