Write a memo to explain to your manager how a parent should consolidate its subsidiary’s financial statement. Introduction (Paragraph One) – This section describes the purpose of the memo or reminds the reader of why you are writing the memo. Body (Paragraph Two) – This section lays out the key issues and supporting evidence. The use of bullet points can help to make your concepts clear, although their use is not required. Conclusion (Paragraph Three) – This section summarizes the issues that you have discussed. You’ll want to include your specific request of each employee (or if there isn’t any specific action) you can include whether you expect them to do something in response to the memo and sometimes offer the recipient(s) additional help in the future.