It is now evident that the bankers were being rewarded largely for taking on unacknowledged risks: after the subprime market collapsed, bank shareholders and taxpayers were left to pick up the losses.

I am that kind of person who learns something easily, works positely. I also like taking new responsibility and always accomplish it overdued.

This paper suggests some accounting methods and reasons to deal with excess deficit in consolidated accounting statement according to the liabilities of the subsidiary to the parent company.