Consolidated Statement Of Financial Position - Maths

Question 1

Revenue

Answer 1

100% P
100% Sub x n/12
-Intercompany sales

Question 2

Cost of sales

Answer 2

100% P
100% P x n/12
- Intercompany sales

Question 3

Goodwill

Answer 3

100% P
100% S x n/12
+- fair value adjustment

Question 4

Dividends paid by Sub

Answer 4

100% P investment income
100% sub investment income
- intragroup (p x div paid)

Question 5

Non Controlling Interest

Answer 5

100% Sub
- PURP
x NCI %

Question 6

Investment in Associate

Answer 6

P% x (PAT - PURP) - impairment x n/12