Page 20 - CIMA OCS Workbook May 2019 - Day 1 Tasks

CIMA MAY 2019 – OPERATIONAL CASE STUDY

REFERENCE MATERIAL 1

Group Structure Note 1.
Percentage ownership

VitaMine 60%
Non-Controlling Interest (NCI) 40% Note 2.

Goodwill Note 3.

E$'000
Fair value of investment in Probio 8,100 Note 4.

Value of NCI at acquisition 4,800 Note 5.
Fair value of assets acquired -7,200 Note 6.

Goodwill 5,700

Probio share capital consists of 1,000,000 ordinary E$1 shares.

The current market value of these shares is E$12.00

TASK
Respond to Melanie Tan’s email.

(Time allowed 30 Minutes)

38 KAPLAN PUBLISHING