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Stock Acq Solutions
Stock Acq Solutions
6 CoA 150.50
NCI 64.50
FV 175.00
Goodwill 40.00
1 2 3 4 5
1 Parent 130.00 791.50 150.50 436.50
2 Subsidiary/NCI 85.00 440.00 265.00
3 Investment in Subs (150.50) (150.50)
4 Goodwill 40.00 40.00
215.00 40.00 1,121.00 0.00 701.50
6 7 8
1 Parent 205.00 355.00
2 Subsidiary/NCI 64.50 64.50
3 Investment in Subs
4 Goodwill
64.50 205.00 419.50
3 4 5 6
1 Parent 70.00 90.00 90.00 30.00
2 Subsidiary/NCI 35.00 40.00 40.00 10.00
3 Investment in Subs
4 Goodwill 8.00 10.00
Total 105.00 138.00 140.00 40.00
7 8 9
1 Parent 50.00 80.00 80.00
2 Subsidiary/NCI 13.00 15.00
3 Investment in Subs
4 Goodwill
Total 50.00 93.00 95.00
8 A Acquisition Cost
Cash 319,500
Contingent Consideration 54,000
Total 373,500
Fair Value of net Assets 274,500
Goodwill 99,000
C Acquisition Cost
Cash 205,200
NCI (Partial) 54,900
Total 260,100
Fair Value of net Assets 274,500
Income from acquisition - 14,400
SHE of Acquirer 2,115,000
Total 2,129,400
D Acquisition Cost
Cash 364,500
Non-controlling interest 40,500
Total 405,000
Fair Value of net Assets 274,500
Goodwill 130,500
Cash 697,500
Inventories 495,000
PPE 1,354,500
Cash Payment - 364,500
Total 2,313,000
9 a Acquisition Cost
Acquisition cost 2,053,125 Acquisition cost 2,053,125
Non-controlling interest 1,068,510 Purchase premium 68,750
Total 3,121,635 FV of Net assets 1,984,375
Fair Value 2,873,750 Div by parent's share 0.65
Goodwill 247,885 Multiply by NCI 0.35
NCI 1,068,510
b Acquisition Cost
Acquisition cost 2,053,125
Non-controlling interest 1,005,813 Fair Value of Net Assets 2,873,750
Total 3,058,938 NCI Share 0.35
Fair Value 2,873,750 NCI 1,005,813
Goodwill 185,188
c Acquisition Cost
Acquisition cost 2,053,125
Non-controlling interest 1,150,000
Total 3,203,125
Fair Value 2,873,750
Goodwill 329,375