Page 314 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Chapter 16

1.3 Equity and NCI b/f (brought forward) calculations

The parent shareholders equity b/f and NCI b/f are derived from the
CSOFP workings.

Parent shareholders equity b/f is derived from group reserves
working at the start of the year.

NCI b/f is derived from the NCI working as at the start of the year.

(W1) Parent shareholders equity b/f

Parent
shareholders

100% P’s Equity b/f x
P% of S’s post-acq reserves up
to the b/f date x

Impairment b/f (x)

––––

Equity b/f W1
––––

306