innan tenta.docx
TRANSCRIPT
17.5
Parent
Investment 120000
Non-current assets 60000
Inventory 14000
Accounts receivable 37000
Bank 4000
235000
Share capital 235000
Subsidiary
Non-current assets 110000
Inventory 28000
Accounts receivable 41000
Bank 1000
180000
Share capital 180000
Consolidated
(((Goodwill (Negative!): 120000 – 180000 = -60000)))
Non-current assets 170000
Inventory 42000
Accounts receivable 78000
Bank 5000
295000
Share capital 235000
Retained profit 60000
295000
17.12
Parent
Investments in subsidiaries
Sub1 16000 shares 30000
Sub2 24000 shares 38000
Non-current assets 81000
Current assets 27000
176000
Share capital 100000
Retained profits 56000
General Reserve 20000
176000
Subsidiary 1 Restated:
Non-current assets 37000 (37000 – 18000 = 19000)
Current assets 11000 11000
48000 30000
Share capital 16000 16000
Retained profits 18000 (18000-4000) = 14000
General reserve 14000 (14000 - 14000) = 0
48000 30000
Subsidiary 2
Non-current assets 29000
Current assets 13000
42000
Share capital 28000
Retained profits 9000
General reserve 5000
42000
Consolidated
Sub 1 goodwill calculation: 30000 - (16000 + 18000 + 14000) = - 18000 -> Restate since we don’t have any information about fair values!
Sub 2 goodwill calculation: 24/28 = 0.857
38000 – (0.857 * 28000) – (0.857 * 9000) – (0.857 * 5000) = 38000 – (23996 + 7713 + 4285) = 2006 ~ 2000
Goodwill 2000
Non-current assets 129000
Current assets 51000
182000
Share capital 100000
Retained profits 56000
General reserve 20000
Minority Interest 6000
182000
18.3
Parent
Investment 40800 shares 60000
Non-current assets 74000
Current assets 36000
170000
Share capital 125000
Retained profits
As at 31.10.2013 19000
Add profit for 2014 26000
45000
170000 (45000 + 125000)
Subsidiary
Non-current assets 91000
Current assets 19000
110000
Share capital 80000
Retained profits
As at 31.10.2013 7000
Add profit 2014 8000
15000
General reserve 15000
110000 (80000 + 15000 + 15000)
Consolidated
Goodwill: 60000 – (40800 + 3570 + 7650) = 7980
Non-current assets: 165000
Current assets: 55000
227980
Share capital: 125000
Retained profits: (19000 + 26000 + 4080) 49080
Minority interest: 53900
227980
18.5
Parent
Investments in subsidiaries
Sub 1 40000 shares 49000
Sub 2 27000 shares 30500
Non-current assets 90000
Current assets 80500
250000
Share capital 200000
Retained profits
As at 31.12.2011 11000
Add profit for 2012 16000
27000
General reserve 23000
250000
Sub 1
Non-current assets 38200
Current assets 19200
57400
Share capital 50000
Retained profits
As at 31.12.2011 3000
Less loss 2012 (1600)
1400
General reserve 6000
57400
Sub 2
Non-current assets 31400
Current assets 14600
46000
Share capital 36000
Retained profits
As at 31.12.2011 4800
Add profit 2012 3400
8200
General reserve 1800
46000
Consolidated:
Goodwill sub 1: 49000 – (40000 + 2400 + 4800) 1800
Goodwill sub 2: 30500 – (27000 + 3600 +1350) -1450
Goodwill: 1800
Non-current assets 159600
Current assets 114300
275700
Share capital 200000
Retained profits (27000 – 1280 + 2550) PLUS 1450 (negative goodwill!)
29720
General reserve 23000
Minority interest 22980
275700