Which of the following statements holds true for a consolidated financial statement?

A.It is a part of a nation's balance of payments that includes purchases and sales of assets, such as stocks, bonds, and land.
B.It demonstrates that firmsthat are legally separate from the parent and each otherare economically independent too.
C.It is a statement part of a nation's balance of payments which includes the value of all goods and services imported and exported, as well as the payment and receipt of dividends and interest.
D.It is a written, dated, and signed three-party instrument containing an unconditional order by a drawer that directs a drawee to pay a definite sum of money to a payee on demand or at a specified future date.
E.It brings together all the financial statements of a parent and its subsidiaries into a single financial statement.