The shareholding ratio requirements for Hong Kong's consolidated accounting statements are as follows:

1. Control Elements: A company with a control ratio of 50% or more should prepare consolidated financial statements in accordance with the comprehensive consolidation method.

2. Associates: Companies with a control ratio of between 20% and 50% should prepare the financial statements of the associates in accordance with the equity method.

3. Investment real estate: For investment real estate, the company should be accounted for according to the cost method or fair value method, but in the consolidated financial statements, it should be accounted for according to the fair value method.

4. Scope of consolidation: Consolidated financial statements should include information such as assets, liabilities, revenues, expenses, and cash flows of all consolidated companies.

5. Financial Statement Adjustments: Financial statement adjustments should be made when preparing consolidated financial statements, including the elimination of insider transactions, adjustment of the carrying amount of assets and liabilities, etc.