Page 222 - Microsoft Word - 00 P1 IW Prelims.docx

Chapter 19

Consolidated SFP

2.1 Pro forma

Group statement of financial position as at reporting date

$m
Goodwill (W3) X
Assets (100% P + 100% S) X
Investment in associate (W6) X
––––
Total assets X
––––

Share capital (100% P only) X
Retained earnings (W5) X
Other components of equity (W5) X

NCI (W4) X
––––
Total equity X
––––
Liabilities (100% P + 100% S) X
––––
Total equity and liabilities X
––––

Remember to remove any intra-group assets and liabilities and
unrealised profits on intra-group transactions

216