MSIC 2023 Annual Report

MASSACHUSETTS CREDIT UNION SHARE INSURANCE CORPORATION AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF EQUITY FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022

Accumulated Other Retained Comprehensive Non-controlling

Total

Earnings

Income (Loss)

Interest

Equity

Balances, September 30, 2021

$ 62,575,910

$

(103,128)

$

--

$ 62,472,782

Adjustment to record net non-controlling interest in consolidation

--

--

374,470

374,470

Less Member withdrawal from MSIC Partners, LLC

--

--

(1,978)

(1,978)

Net income (loss)

133,515

--

(266,620)

(133,105)

(5,141,182)

--

(5,141,182)

Other comprehensive loss

--

Balances , September 30, 2022

62,709,425

(5,244,310)

105,872

57,570,987

Net loss

(736,313)

--

(20,044)

(756,357)

1,577,461

--

1,577,461

Other comprehensive income

--

Balances , September 30, 2023

$ (3,666,849)

$

85,828

$ 58,392,091

$ 61,973,112

The accompanying notes are an integral part of these consolidated financial statements. 6

78 INTERNATIONAL COLLABORATION

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