Page 466 - F2 Integrated Workbook STUDENT 2019

Chapter 19

Example 12.2 cont'd

(W5) Reserves

Retained earnings
$000
100% Parent's reserves 3,938

P’s % of S’s post acquisition profit (70% × 718 (W2)) 503
Impairment (W3)) (613)

––––––
3,828

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Chapter 13

Example 13.1

(i) Effective shareholding = 80% × 75% = 60%

NCI = 40%

(ii) Effective shareholding = 60% × 70% = 42%

NCI = 58%

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