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    SBR Excel Practice

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    MD SAIFUL ISLAM
    The document summarizes the assets and liabilities of a company. It shows total assets of $2.915 billion, including non-current assets of $2.373 billion such as property, plant and equipment of $2.021 billion and an investment in an associate of $100 million. Total equity is $1.677 billion, including share capital of $150 million and retained earnings of $1.157 billion. Total liabilities are $1.238 billion, including non-current liabilities of $662 million such as deferred tax liabilities of $314 million.

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    SBR Excel Practice

    Uploaded by

    MD SAIFUL ISLAM
    10 views8 pages
    The document summarizes the assets and liabilities of a company. It shows total assets of $2.915 billion, including non-current assets of $2.373 billion such as property, plant and equipment of $2.021 billion and an investment in an associate of $100 million. Total equity is $1.677 billion, including share capital of $150 million and retained earnings of $1.157 billion. Total liabilities are $1.238 billion, including non-current liabilities of $662 million such as deferred tax liabilities of $314 million.

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    The document summarizes the assets and liabilities of a company. It shows total assets of $2.915 billion, including non-current assets of $2.373 billion such as property, plant and equipment of $2.021 billion and an investment in an associate of $100 million. Total equity is $1.677 billion, including share capital of $150 million and retained earnings of $1.157 billion. Total liabilities are $1.238 billion, including non-current liabilities of $662 million such as deferred tax liabilities of $314 million.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    10 views8 pages

    SBR Excel Practice

    Uploaded by

    MD SAIFUL ISLAM
    The document summarizes the assets and liabilities of a company. It shows total assets of $2.915 billion, including non-current assets of $2.373 billion such as property, plant and equipment of $2.021 billion and an investment in an associate of $100 million. Total equity is $1.677 billion, including share capital of $150 million and retained earnings of $1.157 billion. Total liabilities are $1.238 billion, including non-current liabilities of $662 million such as deferred tax liabilities of $314 million.

    Copyright:

    © All Rights Reserved
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    of 8

    $m

    Assets
    Non-current Assets
    Property , Plant and equipment 2,021
    Investment in Associate 100

    Further investment in associate 66


    Goodwill
    Other non current assets 186
    2,373

    Current Assets 542

    Total Assets 2,915

    Equity
    Equity attributable to equity
    holders of the company
    Share capital 150
    Other components of equity 370
    Retained earnings 1,157
    Total Equity 1,677

    Non Controlling Interest


    Grin's equity 348
    Liabilities
    Non Current Liabilities
    Deferred income tax liabilities 314
    662

    Current Liabilities 576

    Total Liabilities 1,238


    Total equity and Liabilities 2,915
    $m
    Assets
    Non-current Assets
    Property , Plant and equipment 2,021
    Investment in Associate 100

    Further investment in associate 66


    Goodwill
    Other non current assets 186
    2,373

    Current Assets 542

    Total Assets 2,915

    Equity
    Equity attributable to equity
    holders of the company
    Share capital 150
    Other components of equity 370
    Retained earnings 1,157
    Total Equity 1,677

    Non Controlling Interest


    Grin's equity 348
    Liabilities
    Non Current Liabilities
    Deferred income tax liabilities 314
    662

    Current Liabilities 576

    Total Liabilities 1,238


    Total equity and Liabilities 2,915

    WORKINGS
    Remove cost Equity method up Gain on disposal of assoc
    & equity to 31 Mar X6 (step acq'n)
    $m
    Assets
    Non-current Assets
    Property , Plant and equipment 2,021
    Investment in Associate 100 18.6 -118.6

    Further investment in associate 66 -66


    Goodwill
    Other non current assets 186
    2,373

    Current Assets 542

    Total Assets 2,915

    Equity
    Equity attributable to equity
    holders of the company
    Share capital 150
    Other components of equity 370
    Retained earnings 1,157 18.6 8.4
    Total Equity 1,677 W1

    Non Controlling Interest


    Grin's equity 348 -348
    Liabilities
    Non Current Liabilities
    Deferred income tax liabilities 314
    662

    Current Liabilities 576

    Total Liabilities 1,238


    Total equity and Liabilities 2,915

    WORKINGS

    W1
    Investment in Associate
    Cost 100.0
    Share of equity post acqn 18.6
    118.6
    FV of associate at 1 April X6 127.0
    Gain to SOPL 8.4
    W2
    Goodwill at acqn
    Cost new shares 66
    FV original shares 127

    NCI @ 52% 206.75

    FVNAs 348
    Land uplift 10
    Inventory uplift 47
    Database 5
    DTX -12.4
    -397.6
    Goodwill at 1 April X6 2.2
    Land FV Inventory FV Database at FV Goodwill & NCI
    uplift uplift

    10.0 2,031.0 1
    0.0 1

    0.0
    2.2 2.2 W2
    5.0 191.0 1
    2,224.2

    47.0 589.0 1

    2,813.2

    150.0
    370.0
    1,184.0 2
    1,704.0

    206.8 206.8
    0.0

    2.0 9.4 1.0 326.4 1


    326.4

    576.0

    902.4
    2,813.2

    1
    1
    1

    PAG
    PAG
    PAG
    PAG
    1
    Gain on
    Equity step Derecognition
    $m Grin's equity accounting acquisition of associate
    Assets
    Non-current Assets
    Property , Plant and equipment 2,021
    Investment in Associate 100 18.6 8.4 -127.0

    Further investment in associate 66


    Goodwill -348.00 127.0
    Other non current assets 186
    2,373

    Current Assets 542

    Total Assets 2,915

    Equity
    Equity attributable to equity
    holders of the company
    Share capital 150
    Other components of equity 370
    Retained earnings 1,157 18.6 8.4
    Total Equity 1,677

    Non Controlling Interest


    Grin's equity 348 -348.00
    Liabilities
    Non Current Liabilities
    Deferred income tax liabilities 314
    662

    Current Liabilities 576

    Total Liabilities 1,238


    Total equity and Liabilities 2,915

    W1
    Investment in Associate
    Cost 100.0
    Share of equity post acqn 18.6
    118.6
    FV of associate at 1 April X6 127.0
    Gain to SOPL 8.4
    Consideration
    to goodwill FV - land FV - inventory FV - intangible NCI

    10.00 2,031.0 1
    0.0 1

    -66.0 0.0
    66.0 -8.00 -37.6 -4.00 206.8 2.2 4
    5.00 191.0 1
    2,224.2

    47 589.0 1

    2,813.2

    150.0
    370.0
    1,184.0 2
    1,704.0

    206.8 206.8
    0.0

    2.00 9.4 1.00 326.4 1


    533.2

    576.0

    1,109.2
    2,813.2

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