Amen Kremin.
You have just pointed out some examples that can be proven. Imagine the financial engineering going on in the upper echelons that we will never get to conclusively "prove".
Recently I learnt that investment bankers simply disregard the separate profit & loss statements for QF/J*, they are only interested in the combined group numbers. To them, the individual business unit's P&L is simply for the staff's consumption & has no accounting value.