Consolidated statement of financial position of Parent Ltd Group as at year end
Assets
Non-current assets
Goodwill From AOE
Current assets
Inventories (Parent + Subsidiary + adjustments – intragroup
Cash and Cash equivalents transactions)
Trade and other receivables
TOTAL ASSETS
Equity and Liabilities
Equity attributable to owners of the parent
Share capital (Parent + Subsidiary – Subsidiary)
Retained Earnings
Other components of equity
Revaluation surplus
Non-controlling interests 0
TOTAL EQUITY
Non-current liabilities
Long-term borrowings (Parent + Subsidiary + adjustments – intragroup
transactions)
Current Liabilities
Trade and other payables (Parent + Subsidiary + adjustments – intragroup
transactions)
TOTAL EQUITY AND LIABILITIES
Calculations:
Analysis of Owner’s Equity of Subsidiary
Total Parent 100% NCI
At Since 0%
At acquisition
Share capital x
Retained earnings
Revaluation surplus
Goodwill/Purchase difference
Consideration Given
, PARTLY-OWNED SUBSIDIARY AT DATE OF ACQUISITION
Consolidated statement of financial position of Parent Ltd Group as at year end
Assets
Non-current assets
Goodwill From AOE
Property, Plant and Equipment (Parent + Subsidiary + adjustments – intragroup
transactions)
Current assets
Inventories (Parent + Subsidiary + adjustments – intragroup
Cash and Cash equivalents transactions)
Trade and other receivables
TOTAL ASSETS
Equity and Liabilities
Equity attributable to owners of the parent
Share capital (Parent + Subsidiary – Subsidiary)
Retained Earnings
Other components of equity
Revaluation surplus
Non-controlling interests 0
TOTAL EQUITY
Non-current liabilities
Long-term borrowings (Parent + Subsidiary + adjustments – intragroup
transactions)
Current Liabilities
Trade and other payables (Parent + Subsidiary + adjustments – intragroup
transactions)
TOTAL EQUITY AND LIABILITIES
Calculations:
Analysis of Owner’s Equity of Subsidiary
Total Parent x% NCI
At Since (100-x) %
At acquisition
Share capital x
Retained earnings
Revaluation surplus
Goodwill/Purchase difference -
Consideration Given
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