ConsolidatedIncomeStatement幻灯片.pptVIP

Continued Intra-group transfer Amount written-off =A%*URP Downstream sales Dr. [SFP] Group RE [IS] COS Cr. Investment in A Upstream sales Dr. [SFP] Group RE [IS] Investment income Cr. Inventory Example 1($000), p106 A% = 30% Net assets of associate FV of Net assets at acq. date= 560+140= 700 FV of Net assets at rep. date= 560+448= 1008 Group SFP Investment in A = A%*FV of A’s net asset [c/f] + goodwill –impairment loss on goodwill/A – A%*Downstream intra-group transfer =1008*30% + 224-700*30% -2.8 = 313.6 or = Initial investment cost + A%*△FV of A’s net asset –impairment loss on goodwill/A – A%*Downstream intra-group transfer =224+ 30%*(1008-700) -2.8 = 313.6 Continued Revaluation reserve = P (100%) + group share of △S + group share of △A Retained earnings = P (100%) + group share of △S + group share of △A + 30%*(1008-700) –impairment loss on goodwill /S+A - 2.8 (+ negative goodwill/S+A) Example 1($000), p106 Acq. date S, A/ 1 Jan, x9 Rep. date 31 Dec, x9 P%=80% NCI%=20% A%=30% Fair value method Goodwill = (644+160) – 784 = 20 NCI= 1442*20% + (160 – 784*20%) = 291.6 Group RE = 1232 + 80%*(1442-784) +30%*(1008-700) -2.8 = 1848 Investment in A =224+ 30%*(1008-700) -2.8 = 313.6 FV of Net assets S A at acq. date = 840 -56 = 784 = 560+140= 700 at rep. date = 840 + 602 = 1442 = 560+448= 1008 报表项目 已知 调整抵消 合并数 Long-term Investment 644+0 -644 0 Goodwill 20 PPE 1120+980 2100 Investment in A 313.6 Inventory AR Cash 380+640 190+310 35+58 1020 500 93 Total 4046.6 SC 1120 RE 1848 NCI 291.6 AP 150+480 630 Taxation 91+66 157 * Consolidated Income Statement Parent and a subsidiary Form Consolidation process P(100%) +S (from acq. date to rep. date if mid-year acquisition, or annual amounts) for each item in section A Impairment loss on goodwill is add to operating expenses or other items –NCI should be adjusted under fair value method Changes in FV adjustment are deducted from or added to COS or o