Summary
Samenvatting BAD
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samenvatting deelnemingen en consolidaties bad
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Diannie007
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Verschillende waarderingsgrondslagen (verkrijgingsprijs, zichtbaar eigen vermogen, netto vermogenswaarde)Gegeven:
Per 2011
- Moeder (M) 100% Dochter (D)
- Geplaatst aandelen kapitaal D = € 200.000 (= tevens betaald door M aan D)
- Grondslagen dochter: actuele waarde (heeft uitsluitend betrekking op de gebouwen).
Verdere gegevens
- Nieuwwaarde gebouwen 1 juli 2011 van € 300.000 naar € 375.000 (begin 2011 aangeschaft). Lineair afschrijven in
30 jaar, geen restwaarde, geen inhaalafschrijvingen.
- Resultaat D 2011: € 65.000
- Resultaat D 2012: € 80.000
- D declareert in 2012 het over 2011 behaalde resultaat een dividend van € 30.000
Journaalposten 2011 en 2012:
Verkrijgingsprijs
2011
Oprichting
0.. deelneming € 200.000
AAN 1.. bank € 200.000
2012
Dividend 2011
1.. te vorderen dividend € 30.000
AAN 9.. dividend uit deelneming € 30.000
Zichtbaar eigen vermogen
2011
Oprichting
0.. deelneming € 200.000
AAN 1.. bank € 200.000
Resultaat 2011
0.. deelneming € 65.000
AAN 9.. resultaat deelneming € 65.000
2012
Resultaat 2012
0.. deelneming € 80.000
AAN 9.. resultaat deelneming € 80.000
Dividend 2011
1.. te vorderen dividend € 30.000
AAN 9.. dividend uit deelneming € 30.000
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