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Why Are Adjustments Made for Intragroup Borrowings on Consolidation

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Why are adjustments made for intragroup borrowings on consolidation?

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Definitions:

Motive

A psychological feature that arouses an organism to action toward a desired goal; the reason for the action.

Drive

An innate, biologically determined urge to attain a goal or satisfy a need.

Ghrelin Protein

A hormone produced mainly by the stomach that stimulates appetite and signals the brain to increase food intake.

Leptin Protein

A hormone produced by fat cells that helps to regulate body weight by signaling satiety to the brain.

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