Page 248 - F2 Integrated Workbook STUDENT 2019
P. 248

Chapter 11




               (W5) Consolidated reserves


                                                                    Retained              Other
                                                                    earnings             reserves
                   100% P's reserves                                    x                    x
                   P's % of post-acquisition profits (W2)               x                    x
                   Impairment                                           (x)

                                                                      ––––                 ––––

                   Reserves at year end                                 x                    x
                                                                      ––––                 ––––






























































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