IND AS 110 - CONSOLIDATION & IND AS 27 SFS

Balancesheet Sts
Gamecapital andas109 PPE Didas 16
OtherEquity
IntangibleAssets DidAs38
hong termLoans andAs109 InvestmentProperty And As40

Provisions Pedas37 Divestmentinshares 2nd As 109

Notesubs Associates on Tv
Payable and as 109
Inventories AndAs 2

investmentin subs Associates on TV AndAs 27

Either at cost om

IndAs109 Ever FYTock

Note
No Investment in Subsidiaries Associates on JointVentures

Prepare
only
individual Financial statements Ifs applying applicable Ind As
And As 27Cts not applicable

Investment in subsidiaries Associates on JointVentures

Prepare Separate Financial statements applying respective and as to all items
except investment in Subs Associates or JX in which case ing as 27 shall
apply
 10.04.2001 7 Taganti ud acquired 701 interest of Priyanka Ad Oom

F 500Crones

Date of Acquisition 10.04.2001

OnThis Date Taghi led should prepare cons B Sheet

applying Ind as 103

Lie pulled at Fain value
All asset of hide of Priyanka
MCI measured at Prop Net Assets on Fair value and any
gain on loss recognised as capital Reserve on Goodwill

eaten on at each Reporting period hi e 31 3 20027 Jagat

should ad

prepare entire consolidated Financial statements applying and as 110

Consolidated Financial statements includes it cons B sheet in cons Pk

iiit cons CFS in statement of changes in Equity u notes to accounts

Investmentin bot Shares Control Exercised Subsidiary company findAs10311107

Investment in 351 shames Significant influence Associates Card As 28
Investment in 501 Shames Joint Control Jointventure Ind as 287
Investment in 57 Shares nothingI Financial Assets Ind ne 109
 1.9.2001 money
Eg I
Jagati ad acquires 604 interest of Priyanka ltd for a consideration of 300
It also acquired 501 interest 4toint arrangement withAnkit in ABC ad bon 2120
Fainleave of Net assets of ABC ad 200

it also acquired 307 interest in 142nd Fainvalue of net assets of

Gon
280
472nd 240
IndividualFinancial statements
Feinman
Amigantiaud PriyankaAd
Tagatietd
PPE 800 300 350
I ASSA 200 60 50
Inventories 100 30 25
Receivables 20 10 10
cash 530 50 50
1650 450
Shane capital 50 20
them Equity 1050 380
Bonnowings 300 40 35
Payables 250 10 8
1650 450

501

separate Ffl
Measure Investment in subsidiaries til Associates Either

it at costIntoEbbert of Fainvaluechanges both initially and subsequently

on
ii FUTPLIFUTOCI find As109 Fainvalve changes recognised in plc on Oct
bothinitially and subsequently
 IF Investment in Subsidiary Associates Tx measured at cost
PPE 800 800
I ASSA 200 200
Inv in subsidiary 300 300
Inv in Jointventure 120 120

Inv in Associates 80 80
100
Inventories 100
Receivables 20 20
cash 530 300 120 80 30
1650
Shane capital 50 50
them Equity 1050 1050

Bonnowings 300 300

Payables 250 250

1650

IF Investment in subsidiaries Associates and TVmeasured of FITRI on FUTOCI

Fainvalue of Inv in subsidiary 310

Fain value of tax in Associates 115
Fain value of Inx in TV 72

PPE 800 800

I ASSA 200 200
Inv in subsidiary 310 310
Inv in Tointilentune 115 115
Inv in Associates 72 72
100 100
Inventories
 Receivables 20 20
cash 530 300 120 go 30
1647

Shane capital 50 50
them Equity 1050 10 5 8 1647
Bonnowings 300 300
Payables 250 250
1647

Subsequently such investments continue to be measured of Fain value with a

Cannespending effect in Ple on OCI

Consolidated Financial Assets

Fortuxestment in Subsidiary Priyanka Md 7 Ind Al 103 Business combination
Fon investment in Tx ABC and Associate Xyz of Ted As 28 Equity method

when consolidated Ffs are Prepared

lil Investment in Associates initially measured at cost and

on Joint venture

subsequently as pen Equity method applying Ied As 281

lil Investment in subsidiaries initially at acquisition date measured as per

Ind As 103
subsequently at each Reporting period end CFS and prepared as pen
Ind as 110
 Consolidated B Sheet At Acg date
PPE 800 350 1150
I ASSA 200 t 50 250
Goodwill

Inn in Jointventure 120 120

Inv in Associates 80 80
Inventories 100 25 125
Receivables 20 T 10 2 30
cash 530 t 50 300 120 80 80

1835
Shane capital 50 50
Other Equity 1050 9.5 10591
Al I 1h04 132 6 132 6
Bonnowings 300 35 335
Payables 250 8 258
1835
SFS CFS

e If Exercised Control Env in subsidiary Ind Al 27 IndAs 103 110

4 If Exercised SignificantInfluence thx in Associates Ind As27 Ind As 28
a If Exercised JointControl Givin Jointventure Ind As 27 Ind As28

Ef 2 Equitymethod

tagati ud acquired 357 interest of Ashok ad for E

On t h 2001
2001 whose Fain Yare of net assets is 5501
Suppose At Reporting Period End
Profit earned by Ashok 301
Revaluation Profit of Ashok Col
translation Gain of Ashok 51
 lakhs
CFI cons B Sheet Kxtmacts

10.5 Bank 2607

Pll
Get Investment in Associates 200
RR 35 4 Shame
of profit930 351.7 10.5
FITR 175 A Shame
of R B 10 35 7 35
Translation Ditth 5 357 175
215 75

Blbheet Journal

Pfe Bank 100000 Investment in Bud 100000

2500
Oct 500 To Bank 100000

Inv in As 100000 Investment in Bud

4 Shame profit 2500 To share in profit 2500
of
F Shameof act 500 Investment in Bud 500
103000 TO Share in ace 500
1 Dividend 10007 Dividend Receivable 1000
pozooo To Investment in 1000
Bad

Dividend Receivable 1000

Measurement of Income and Expenses of a subsidiary
An Entity includes income and expenses of a subsidiary in CFS from
the date it gains control untill it ceases to control the subsidiary
Income on Expenses should be based on asset his recognised in CFC at
acquisition date

Eg
In the Books of Subsidiary In the Books of lament ICES
BSheet At Acg date Bsheet Acg date
PRE 500000 FainValue 600000
PPE 600000

Inventory 200000 Fainvalve 240000 Inventories 240000

At Reporting period end Fon APE

Subsidiary CFS Parent
Dept an PPE 201of500000 Dept on PPE 201 of 660000

100000 Pk 120000 lonePll

Changing Amount 500000 100000 400000 1 CarryingAmount 480000

At Reporting period end Fon Inventories

201
Subsidiary gooooo aid
Parent 100000

C A of Inventories 350000 250000 new C A of Inv 120000 2500000

507 of Acquisition date Inventories sold 370000

Allocating Shane in Profit on loss to net

An Entity Shall attribute profit on loss and ace to owners of parent

and NCI even if this results in Hee having a deficit balance

Years Profit21051 Cons PK NCI Goodwill

324000
Hylan 2001 02 250000 175000 75000 244000
249000
2nd 2002 03 400000 280000 120000 244000
year
129000
3rdyeen 2003 04 500000 350000 150000 244000
21000

4thyear 2004 05 120000 84000 36000 244000

57000

5hyeen 2005 06 50000 35000 15000 244000

42000
6thyeen 2006 07 100000 70000 30000 244000
12000

Frhyley 2607 08 150000 105000 45000 244000

33000
later Goodwill on capital Reserve
INA NI Pl 1080000 724000 1000000
294000 goodwill
 Dividend Received From Subsidiary
B Sheet of Parent SFS Blsheet of Subsidiary IFS
Sh Capital 50000 PRE 40000 Sh capital 20000 PRE
6000.8
oftenEquity 150000 In in oftenEquity 100000 Inventories
Subsidiary 105000
Payables 20000 701 Payables goooo pay 400.00
Cash 75 00
120000
360001498g

INA 120000 BIS 13 8

Goodwill 21000 shop 50800 PRE yoooo 50000 900009 1 0

ME 150000
In 600 60000
TO NCI 36000
To Cash i.e 105000 net 7600 Cash 75000 how 11500

910 21000

In SFS of Parent
Whiffed [Link] 000
by
Investment in subs measured at cost Books ofsubs

No Remedadement Cash 50000

For Dividend Receivable to pg 50000
Dividend Receivable 10500
Dividend Declared by Subs 15000
To Pll 10500
Books ofsubs

In CFS FonProfit Earned Retained Earnings 15000

Cash 50000 To Dividend Payable 15000
To cons PIL TOY 35000
TO NCI BOT 15000

In Cfl Fon Dividend Cons Pk 10500

Dividend Payable
by libs and Dividend To console 10500
Receivable
by parent gets Eliminated
NCI 4500 NCI 4500
To Dividend Payable 4500 TO Div payable 4500
 tons Blsheet CylonGod

Shane capital 50000 50000 Goodwill 21000

Other Equity 150000 35000 185000 PPE 40000 50000 90000
NCI 36000 15000 4500 46500 Inventories 460000 60000

Cash 75000 40000

20000 30000 4500 54500 50000 165000

Payables
336600 336000

Dividend subsidiary

Sts
Dividend Receivable 1050 NCE 450
To TO DivPayeur 450
Pk logo

Divided Astride Tu FS Equitymethod

Sts
Divided Raines Divided Receivable

To Pk To Investment

Illustration10
IWA 150000
Goodwin 25000

To Miffy 35000 1989 Not

To cash 190000

nice at acquisition Date 75000

N'I at play end
410 9900
35000 20000 207 35000
Illustration 11
IWA 150000
Goodwin 20000

To NII Prop 30000

TO Cash 140000

nice at acquisition Data 90000

NII at play end 30000 t 4000 2 34000

Elimination of Intra Group transactions Balances

While Preparing Group Fls lie ces the effect of transaction between

Group entities should be eliminated

Intra Group Balances Eg Receivables Payables and Intma Group transaction
and resulting intra Group profit smellpurchase should be eliminated in
Full
EG BlSheet Parent B Sheet subs
Receivables 200000
Ryables 80000

Amount Payable by subsidiary to Parent 50000

i Net Receivables of Parent after Eliminating Receivables

fromSubs 150000
Net Poyables of subs often Payables to sub 30000

Cons Blast
Moyables 80000 Receivables 200000
500001
1 IntraGroup Balanced f IntraGroup Balance 500007

30000 150000
 Eg Fatma Group profits
Parent sold goods costing E 100000 fan E 120000 to subsidiary
Journal Revere 120000

i Cogs 100000 Iii Bank 120000 y coss 1000007

20000
TO Inventory 100000 To Revenue 120000 Ply
Pfestatement Panentsts Blsweetlanentces subsidiary Bsheet

093 100000 Blythe 120000 PIL 20000 Bank 120000 Bank 120000

Pll 20000 Inventories 100000 Inx 120000

20000 20000

suppose At Reporting Period End Entice goods still lying in the books of
subsidiary
Profit is unrealised from Group point of view which should be eliminated
Plcstatement Ces BlsweetCrees

cogs 1000001 Revenue 120000 PK 260007 Inventories 1200007

GIP 120000

Finadreveniaoooo
To Cons Coal 100000
TO inventories 20000

DTA also recognised on Elimination of unrealised Profits tax Bot

C A of Inventories subs 120000 TB of Inventories 120000
But C A of Inventories CFS 100000 TB of Inventories 120000

CAof Asset 4 TB of Asset

DTA 20000 X 30 6000

DTA 6000
To Pll 6000
Unrealised Profit 20000

Pll 20000 Revenue N 120000

4
Inventory 20000 To cogs 100000
To Inventory 20000

t
stand ofPlc Ces

Revenue 20000

Cogs 100000
loss 20000
 Cogs 20000 fever 35000

Subsidiary Pleisubs Blues Parent

1095 20000 Revenue 95000 ph 15000 Rank 35000 Inventory 35000

Profit 15000 Inventory 200007 To Bank 35000

CFS consolidated Revenue 35000

or th eduction of Profit of Enjoo
to cons coss 20000 is relocated bet parentand NCE
to inventory 15000 in the ratio of 60 40

lament SFI Pll Bsheet July

1095 20000 Revenue 95000 ph 15000 Rank 35000 Inventory 35000
Profit 15000 Inventory 200007 To Bank 35000

s consolidated revenue a

to cons coss
to Inventory
15009
20000
fi yqgggggitnygyg
is allocated entirely to parent because

not
 not
O O
Ho Mo
lo
Unrealised Profit 501 of profit 201 g
I

cons Revenue the Ph of 2201 is allocated entirely

f
to cons cogs tool to parent
To Inventories ng
CAof inventory 1001 TB of Inventory 1201
i DTA 201 101 61 D
Tfopill of
Parent sold goods asset to subsidiary 7 Downstream transaction
subsidiary sold goods asset to lament 7 upstream transaction

Parents
Downstream upstream if
if parentsells Subsidiary
to subsidiary sells to Parent
a
subsidiary

r
 la in the books of subsidiary 1201 Y 1001
l One year Dep 1217 a oneyear Dept lol
at 4h End log 901
C A in CFS of Istyn End

i Unrealised profit to be eliminated 181 instead of 201

Cons Revenue 1201

to cons COGS 1001
TO PPE 181
To Cons Pll Dept 21

CA PPE in Subsidiary IFS 1081

of
CFS originalcost dep 901
Reductionin PRE 181

change in the proportion need by controlling Non Controlling Interest

Ag
Fain Yale 8000000
of INA
Acquired tot interest for E 7000000
Nci measured at Fain value

INA 8000000
Goodwill 2000000 fullGoodwill
To NCI 701 3000000 97009 9 Not

To cash 7000000
ReportingperiodEnd Profit earned by subsidiary 500000
INA of subsidiary increased
by E 500000 IN A 500000
Cons Pll increased by 2350000
To consPIL 350000
NCI increased by 150000 To net 150000

I C A of INA 8500000
CA of NCI 31500009401 Stake
CA 2000000
of goodwill
I NCI se mikado proportionate
1 Now parent co purchased another 154 Shares for E 1700000
NCI 9315,0899 154.7 1575000
other Equity 125000
To Bank 1700000

Control not
lost

lil Ilf Parent Cor sold 154 bor E 1700000 INA Goodwill senikato prop

Bank 1700000
To NCI 1575000 418500000 2000000 X 157
OtherEquity 125000

iii if Parent sold 104 interest for E 3500000 i e control lost

X
BlSheet
NCI Denecognised 3150000 INA Denecognised 185000001
Goodwill Denecognised 12000000

Profit on Sale 683000 Cash received 301304 3500000

Inv in Associates fainted hot int 4533000

2467000
SAYFainedu is 4531010 2467000
 Consideration Receivedfor 301 Sold 307 3500000
Fain Vale of Remaining hot interest goy 4533000
8033000
t NCI Denewquited 307 3150000
735000
5 Iaa Goodwill Denecoquised 4851 2017 105000007

Profit on saleof subsidiary 683000

Note if control is lost Parent Subs melgionship Ends

In such situation
it Denecognice All Assets
including Goodwin liabilities NCI
ii Recognise Remaining Investments held at Fain Vane I Canreceived
iii Any gain on loss recognised in Pk

Éan 900000
ToIaninsubs 40000
SFS to annoy 500
Sale Proceeds 960000

G Cost of investment in Sks 41000000

401 4000001

500000
Gain on sale in Parent's sty

BIsheet
Pk 500000 Investment in bibs 4000007

Bank 900000
CES
No loss of control
i Proportion allocated to Nei not of Ina Goodwin
2h01 of 1800000
720000
Toward
Bene 900000
720000 91800000 407.7
To Net
To omenEquity 180000

CFS BISheet

Net 720000 Bank 400000

hotoftwakhoodwig
Otten Equity CBfig 180000

INA 175000

Goodwill 20000 ParentGoodwin Goodwin 20000

35000 14 Imp 180007

TO NUI drop
Goodwin 12000
Cash 160000
 On the date of Sale
CA INA 225000
of 12001
Goodwill
NCI I 45000 9225000 201
BSheet
Nei Derecoquised 45000 INA Denecognised 2250007
Goodwill Denecogised 120007

Pfe 8000 Cash Received 200000

CFS
cash Received 4591 Proceeds 200000
H Ina Including Goodwill Inlet Derecoquised

4225000 12000 450007 192000

Payoffon saleoften Ply 8000

SFS
bae Proceeds 200000
e Cost ofthy in St 160000

Profit 40000

CFS

At the time of Disposal

CA Excl Goodwin a 8000000

of INA
C A of Goodwill 2 1000000
NCI All
 B Sheet
80000007
Nei Dentcopiced X INA Denecogised
Goodwin Denecognised 11000000

PIL 2250000 Cash Received 601.50197 6750000

Investment in Associates hot 4500000

CFS
Salt Proceeds 6750000

e Fair value of tux in Associates 4500000

11250000

H INA Goodwin NCI Denecognised 4801 1017 90000007

Gain on sale all 2250000

SFS
Salt Proceeds 607 6750000
3000000
C Costof Tax in Stl 460 f of 50000007
Profit on sale Pk 3750000

Hestyation 33
CIS Blsheet
80000007
Net Dentcopiced X INA Denecogised
Goodwin Denecognised 11000000

Pll 500000 Cash Received 601.50197 8550000

Investment in Associates hot 950000

SH
Sall Proceeds Got 8558000
4500000
C Costof Tax in Stl 490 f of 50000007
4050000
Profit on sale Ole
 Illustration30

Aframent holds 601 30000 Shames 30000Shames 407.5h

Bf MCI holds 401 20000 Shares 25000Shang 45000Shames
I Got Sh
50000 Shares 75000 Shames

Before Exercise of option

l NA 450000
Goodwill 20000
NCI Choi 180000 4450000 404 7

After Exercise of option Control is lost

Ina Demecognised goodwill Denecoquised net Derecogised
BSheet
Met Denecogniad 180000 INA Denecognition 1450000
Goodwill Denecognition 200007
Gain all 70000 Investment in Associates 360000
9300005499 121547

In SFS theme will be no adjustment as no portion of shames are sold

Joanna Entries
NCI 180000

Investment in Associates 360000

TO INA 450000

TO Goodwill 20000

To Gain My 70000
 insane
I its 198

868
1301 560

A B Group
Assets
Goodwin 10
PRE 627 200 827
Financial asset
Investment 182 32
cash 168 32 198
30
otherComment Asset 23 70 93
Total 1000 300 1128

Equity and liabilities

Shame capital 200 100 200
omen Equity 800 200 868
NICE 60
Total 1000 300 1128
Journal Entries
Nel 30
OtherEquity 2

To Bank 32
 NA I 150000

S
no

Uniform Accounting policies

An Entity shall prepare CFS using Uniform Arcounting policies bore like

transaction and other events in similar circumstances

If a member of group uses different accounting policies other

a

than those adopted in CFS appropriate adjustment one made to that

Group member's Ffl in preparing CFS
Eg
Parent company a applies Ind AS for preparation of Fls
Subsidiary B applies us Gaap
i while preparing CFS Subsidiary B Fls should be appropriately adjusted
to convent us GAAP Fls to Ind As Ff
Note
Change in Depreciation method say sum to win is a change in Accounting

Estimates and not a change in Accounting policies

il change in cost Formula from Fifo to weighted Average is a change in
Accounting policy All members of Group shall use same cost Formula bon

all inventories having similar nature on use For inventories having

different nature on use different cost formula may be justified

Reporting period of parent and subsidiary

Suppose Patient's F Y Ends on 31 3 2001 9 1 4 2000 31 3 20017
subsidiary F Y 31.12.2000 31.1.2000 31 12.20007

For consolidation Purpose the Subsidiary prepares additional Financial Info as

of the same date as the Fls of the parent hi e 31.3.2001 unless Impracticable

If Impracticable the Parent Shall Consolidate Financial Info of subsidiary using

most recent Financial statement of subsidiary adjusted born the effects of

significant transaction on events that occur between date

of those Fls and
date of those Fls and date of CFS fire Bet 1.1.2001 to 31 3 20017

In any case the difference shall be no momn than 3 months

Business combination achieved lie control obtained without transfer of consideration

I the acquire repurchases sufficient number of its own shares bum
an existing investor to control
1.4.2001 Balance sheet
Tagafield
1.4.2004 after Byears
XUd 4500Sh 451 No control Jagat ltd repurchased 1100 Shamel of 244
y ud 4400Sh 447 No control and cancelled it
Zed 1100 Sh 117 No control now Total Sh of of Taga ltd
1000084
X ud 450054 150.561 79A Say 80000

y ud 4400 5h 494477
89009hr
Since x itd automatically obtained control on 1.4.2004 x ad should apply
Ied as 103 to prepare Cfs at acquisition date Cie 1 4 20047
At acquisition date we need to determine Fainvalue of stories already
held by X ud which we will be taken as Deemed Purchase consideration

Suppose Fain Value per share of Tafari Id on 1.4.2004 E 25

I Deemed P e 4500 X 25 112500

MWA 180000
not 110000
Again If Fain Value of I win a pgoooo
Inving4 112500

alia 9250
fry 2004
CA of Investment in Associates 80000 Fain Vale of tax ie Associates 112500

1 Inv in Associates 32500 H NA 180000

To PIL 32500 Goodwill Mbig 42500
To NCI at F x 44400 257 110000
RCA
ofinvinMs 112580
to run in associates D.c 112500

2 minority veto rights lapsesthat previously kept the Acquinem from

controlling an Acquired in which Acquinem held majority voting
Rights Same accounting as above

3 The Aequimen and Acquinee agree to continue their businesses by contract

Alone
IndAs103 Business combination
 If nice measured at Prop Net assets IF Nce measured at Fain value
INA 70 INA 709
To Net 70 Goodwill 10M
TO 80 on
NIIFY
E9 Blsheetof A B Sheet of B Fainvalue
Sheep 5000 PPE 10000 Sheep 2000 PPE 5000 6000
Inventories 11000 0E 8000
Off 15000 Inventories 4000 4500
Payables 2000 Cash 1000 Payable 1000 Cash 2000

And acquired Bud by contract Alone

Journal Entry
1156
lNA 11500 INA
Goodwill t Goodwill Roig 1500

Towel11009 11500 To Net fainyan 13000

Topic X Assumed

BSheet Nci Prop

Cons

Shanecapital 5000 5000 PPE 10000 6000 1 0

other Equity 15000 15000 Inventories 11000 44500 15500

NCI Prop 11500 11500 3000

Cash 1000 pyo
Payables 2000 1000 3000

Cons BSheet CNA Finish

Shanecapital 5000 5000 Goodwill 1500
other Equity 15000 15000 PPE 10000 6000 1 0

NCI Faintly 13000 Inventories 11000 44500 15500

Payables 2000 1000 3000 cash 1000 pyo 3000

 Accounting of potential voting Rights held in a subsidiary

[Link] A ltd holds 601 stories of B ud A ud holds 201 potential voting Rights
4Say Currently Exercisable
Stones outstanding of Bud is 100000 stones
substantive
Profit during the year B ud 2500000
of
I To Assess Control we will consider 601 201 801 Shares of Bud

CASE I CASE 2

the terms of the contract do not provide the terms of the contractprovidethatinvestor

that Investors will get return on Potential will get return on

Potential stones even

shares even bon prion period lie before bon prion period ie before actual exercise of
actual exerciseof right Potential voting
rights
Then Profitallocated to AUd 500000X 601 Then Profitallocated to Altd 500000 801
300000 400001
 Tye

560000
380000

102800

90600 204000
7960007

54800

hairy

CA of I N A Shareholder's Funds 4 i e shamecapital token Equity

 Machinery Pne Acg PostAcg
15000 Dep AY Pdl 15000 Dept

OpeningsA CA 285000 Closingc

A
300000 F 11 400000 270000
097 e
Incase 115000 402888857
µ
PneAcg 380000
I
Profits Additional Dlp
Post Ag

5000
B sheet
MeAcf Profits 115000 machinery a 110000 stag loss
DostAcg 1053 5000
110000 110000

Acquisition rate
Pme Post

istapril2001
ME 117042001
my
31St'Manen

ShCop 400000 5000

260000 67000
01M
60000 Got hot
RE 732000
660000 72000
Land 200000 RIE NCI
Inventories 30000 4 00 26800
H Poyang 20000

Acquisition Pete 14 Machinery 115000

i INA 1057000 10570001

422800 Got hot
NCI
Shame 634200 634200 422800
ofINA
8000007 8000007 NCI
f P.L
Goodwill 165800 165800
Guill
 Cons BlSheet

Non Comment ASU13

PPE 780000 t 940000 1720000
Goodwill 165800
Comment Assets

Inventories 240000 T 102800 342800

Financial Assets

Trade Receivables 119600 t 80000 199600

Cash 29000 T 16000 45000

Equity and liabilities

Shane capital 1000000 1000000

Other Equity 690400 40200 730600

Nel 422800 26850 16000 437600

cumment Liabilities

Financial liabilities
Bank overdraft 160000 166000

Trade Payables 94200 4 54800 149000

11240N

1057000
670
Shame capital
ofkrishan Id
Holding a 4400000160
7 240000
NCI 4410000 x got 160000
 lol of Pme Acquisition and Post Acquisition Profits

Acs Date Profits Post

Alg profits
opening Reserve
200000
60000
opening
RIE
Profit duringtheYear 72000 72000

Appreciations

had 200000

Inventories 30000
Payasler 200007

Machinery 115000 150007

657000 67000

Holdingto 1607 394200 40200

Net soy 262800 26800

Catty Nei cat of Goodwill on GainonBln

Sheep 160000 Consideration Paid RC 7800000
Poel
Acg 7262800 tell Shame of INA
Posting 7 26800 GCap 240000
Dividend 7 160007 Pmeacg profits 394200 6342001

433600 Goodwill 165800

cat of other Equity

CapitalReserve other Reserve RetainedEarring Total
Balance of 600000 600000
Beginning
Income during theyeah 114400 114400
24000739040
Dividends 290007
Income
of Sublett toParent 40200 40200
600000 130600 730600
Shlap OtherEquity 804000 9400000 200000 thonon
200000 hand
30000 GEN
H 20000 TINY

I 110000 4115000 Joo mach

1124000

800000

324000

gyu Nei RIE

4658007 4496W 40200

1600
43760
CHAIN HOLDING QUESTION

cost
1st 81
 sad Ssud

Pud NCIofsud SH NCI of Ss

801 201 754 25

pad NCI9 sad

48017754 boy 157

Sad Seeta

Parent P 801 Parent P boy

NCI 201 NCI hot

Sad
A9Date

II
postacq

3omsepf
G Cap 900 40 8 Reserve
Reserve 10 90 410 race
irrevederes
RIE 20 15 35 if 3 NCI
500 425 525

INA 525 Net Parent

Wet 807 80 445
445
340
3407
105 CIR 105

Glad
Aeg Date

II
Postacg

pay
59Cap 320 720 6 Ren
Resent 60 10 to 10
G NCI
 RIE 30 15 45 15 ARE
410 25 435 6 Nee

INA 435 wet 128 307

and 981
a d e 567 2249
307
22971801.92807 wet 72 837 Capital Reserve
Mac

cons Bleuler

Non Comment Asset

PPE 320 t 360 T 300 980
Goodwill

CurrentAsset
220 T 70 t 50 338
Inventories 2
Financial asset

Trade Receivables 260 t 100 220 580

Bills Receivables 72 70 T 30 30 2
Cash cashEg 228 T 40 t 40 308

Equity and Liabilities

Shane capital 600 600

Other Equity
Reserves 180 6 8 197
Retained Earnings 160 412 9 1.2 179.8
capital Reserve 105 83 188
Net 80 2 3 72 4 6 8 166.2
Comment Liabilities
Financial Liabilities
Trade Pauly 970 t 230 180 880
 BIP
Pad to 70 X
gud 30 70 X

Noles

1 Analysis of Reserves and Retained Earnings

Reserves Retained
Earnings
Pretty PostAg Pmeag Postag
Sud Utd
opening 80 opening 20
10 15 15
Duringtheyear so 10 Duringtheyear so
90 10 35 15

35yd Ssud
Opening 60 opening 30
During theyear lo 10 10 Duringtheyear so
15 15
70 10 Hunnediced Gain on IN 2

45 13

Cal of Goodwill on capital Reserve

sad stud
I N A Acquired 5259400 90 35 4359320 70 457
NCI at FainHave 1801 128
1
Acquinen share of wetAssets 445 307
a Pf paid 13407 2299280 804
i capital Reserve 105 83

total capital Reserve 188

 fat of NCI
Sud 53 ud
MII of Alg Pete 80 128
4 Repaid 569280 2077
CA Post Acg Restore 2910 2017 4 910 407
141 PM Acg RIE 204.7 52 913 401.7
3415
85 812

fat of Other Equity

Reserve RIE
Opening Dement 180 160
t Shane in sad 8910 801.7 12415 809

it Shane in Sead 6910 6011

7 8413 604.7

19h 1798
 90 100 ca
670 950
20 50

450 400
500 1050
INADeveloped
4985g
12817
Com 1000
In t
152 1972
1e
4502900

Non Comment Asset

PPE 1620 670 950
Goodwill 190 90 100
Financial asset

Investments in 101 128

CurrentAsset
Inventories 70 20 50
Financial asset

Trade Receivables 850 450 Goo

Cash CashEg 1550 500 1000 2050
Equity and Liabilities

Shane capital 800 800

2130
Other Equity 182 1971
Comment Liabilities
Financial Liabilities
Trade Pauly 1750 450 Goo

Investment in Associates 1357

NA 1100000957 4750000
3850000
4 900 280000
t Shane of profit 4800000 351
1 7 Dividend 41200000 351 4200007
4 Shane of OU 9200000 351 70000
A Shame of Dept 4200899 X 354.7 70000
4610000
 Inv in Associates 4750000
3850000
I INA 11000000 751
900000
91W
4750000

THE END