What do financial statements of a group as a single entity illustrate?

Financial statements of a group as a single entity illustrate the combined financial performance and position of the group members. This means that the financial statements consolidate the figures from all entities within the group, providing a comprehensive overview of the overall financial health and results of the entire organization as opposed to individual entities within it. This consolidation helps stakeholders understand how the group is collectively performing, including total revenues, net profits, and overall assets and liabilities.

The ability to present a unified view of the financial performance enables better decision-making for management, investors, and other stakeholders. It reflects how effectively the group operates as a whole, allowing for a clearer understanding of the strategic benefits of the combinations, such as economies of scale and enhanced market presence. This view would not be possible if only the individual performances or details of specific locations or segments were examined in isolation, as seen in the other options.