CFS

v u t t t t
IndAS Ind AS112
Ind As 103 Ind AS 27 IndAS110 IndASIII 28 y
He He
Business Sts CFS
joint Intistin Disclosure

Combination trend Cfs Associates

Parent Arrangements
a
Day cts Intstin Jointventure
Parent prepares
Parent prepares subAsseJu with subs
with Sub
 Indas110 CFS Accounting forSubsidiary
I t I
guy
1 Procedurefor 2 statement of 3 Adjustmentcist 9 Preparation of
Net Assets CFS
consolidation Balance sheet
Prelpost
Summary

I
5 Goodwill't 6 Step2nd 7 Disposal of 8 sub's 9 Eliminate
Impairment Prefshares of
Acquisition Subsidiary heldby Intra
MCI Group
Transactio

I
10 uniform Can NCI be 12 Repeating 13 AcqIisition in subs
Aging megan
date without consideration

to
intenaittholding 5 cons Pat 16 Control 17 Exemptionfrom
Evaluation Ces
 Ind As 110 CFS Cured
Glee is missing Always
H
procedure for consolidation
an'sed on Date ofAcqn

Calm of PC On Dateof Acqn As

Step per Ind AS 103

IMA On Dateof Acqn

Step
d u

Assets of Subs on Date of Acqn Fair value

liab of Subs on DateofAcqn Fair value

INA of Subs Fair value

Ind AS 103

tepI NCI FET

On Date of Acqn Ind As103
Fx method psmay

On Ur end As Ind AS 110 consolidated Bls arend

per

step Galaxy
PC Con DoAcqn
Prey held Inst on DateofAcqn

Ct NCICon Date ofAcqn

IN A Con Dateof Acan

Go on DateofAcqn XXX
xx
Impairment ifan
Gw Carend XXX Consolidated Bls ur end

Steps Consolidated Other Eq CFS urend other Eg

 Examples Saen
Inst Aunt 31 3 17 Date of Acqn

Egg Step P'C 757 25000

Step INA of Seed on Date of Acqn

Ind As 103 Indas ONI

He
Asset DOA ESC on DOA 18000
can
E Crab DOA
24000 470 Eon Donagh 476000
24000

Steps NCI CPSMA

Date of Acqn 6000 2.4000 257

6000
Ongred s

In this Ques DOA an end

Cons Bls 31.3.17

Steps Glee
PC 751 25000 I Assets

ME 1251 6000 EYE Caokt lol 50.000

INA Gout 129001 GW 7000

Glee 7000 Fintiffin subs

Doacan arena Eliminate in CFS
CA 30kt 4K 44000
O E
Stapf Corso Total 101000

Parent's o E 24000 É bnmP 50.000

24000
FEI 6000

life 21000
101000
 PC DOA 01.04.17
Egf Step on Date of Acqn 30,000

guyStep INA of seed on Date of Acqn

te
Ind AS 103 Ind AS118
Assets 22000 Jazz Esc on DateofAcqn 10000 Assuming No New
6000
EgShares were issued
liab
16000 the Equity PreAcqn Post Acqn 12m
01009.17 on04 17 to 313 18
Opro E 4000 2000
HI
DO A CO E v
Parent ICI
xp 801 Chot
1600 490
1
Total IMA ESC PreCo E steps Step36
10000 t 4000

14000

Step NCI
On Date of Acqn Colon17
Akooox2oy 2800
forth

On arend
2800 CFS
apn NCI yr end
PostAcqn profit
900
NCI's share 3200

steps amplaggylondoaan
30,000 DOAcan

I MCI 201 2800 DoAcqn

GINA 100 140007
Gw Doran 18800
Impairment
Gtw arend 18800
Step Cous.O.E
Parent O E 10,000
t PostAcqnProfit 1600
Parent's share
11600

Cons Bls on 313.18

I Assets

IIe 30000
Ghe Steph 18800

Instin Subs
CA 22600
70800

Eq liab

Esc Comp 30,000

O'E step 5 11600
NCI 3200
step 36

like 26000

70800
 Examiff pe 30.000
INA 1.10.17
Step on Doacqn

Esc of site on Doacan 10,000

other Equity pre post

1 10017 1010017 to 31 318

9000 2000 12m

Op on ou 17
7 TimeAdj 1000 1000

assertingaccrued 2000 6112

throughout the 1.10.17 5000 1000 Gm

yr He
INA
parent ME
807 207
800 200
KEEF preco E He

10,000 A 5K steps Steps

15000

Tally Aut 70000

Guv 18000
Example9
Step PC 80 7 30,000

Step INI
Esc on Date of Acqn of Std 10,000
OE Pre Post Gm
1010017 1010.17 to313.18

2000 12m
Opr R E 01.09.17 500
Assume apneas A OpnotherRege 0104 173500
1.4.17 4000 2000 12m

7 TimeAaj
1010017 5000
91 com

Iha X
Parga Ezo
Total IMA
800 200
IOK tsk
1st Steps step3b

Step HE
Onto Pema

ISK 201
3000

Yet
PostAcan 200
share 3200
 stay auto 3000 CondoAcqn
Nce
INA
a

Stepan
ÉÉ sooo
Parent's Other Reserves 5000
PostAgnshare
196
Cons Bls on 313.18
I Assets

30000

Gw 18000
Steph
Instin Subs
CA 22000
70,000

Eq liab

ET Esc
Comp 30000
O'E 5
step 10800
NCI
step 36 3200

like 26000

70,000
Example 5
Sitd Dividend Given of profits
Off e H Appropriation
Dix Exp PTO E Alc Do 1,000
TO CIB Are 1,000
10,000 x 107
Sita share y
Chuka
capital hai
in SFS
Parent Not
Income Income

800 Yoo

Inc Inter Co Std o E AddBack 1000 step Post

Transaction
parent a e Less 800 step
Eliminate
MCI arend less 200 step 30
 SEI PC 801 30,000

Step INA on Dateof Acqn 1 10.17

ESC on Dateof Aegn 10,000
O E of sled Pre Post
1010017 1010017 to 31.3.18 Gm

Open 1.9.17 4000 2000 12m

Nog Zindagi mein Ct DiypaidbySubs 1000
time Ady kepenile 10000 107
only one Adj can Ese
come i e Dividend
woo 3000
1 TimeAdj Gm 1500 1500

5500 1500
IMA p 807 NCI 201
1200 300
He
EITfreco.es steps steps
10000 5500
15500

step ME
On Date ofAcqn For Gw
PSMA 15500 207 3100

no
PostAcqn 300 a Far CFS Arend
Dix 6 3200
NCI'sshare
 steps Glue1GBP Step Couso.E
PCC80 30000 Parent OE 10,000
MECDOA 207 3100 PostAcan 1200

INA Coot EDNA'sshare

an
Iggy
Impairments
GwCurend 17600
Cons Bls
I Assets

30000

Gw Steph 17600

Instin Subs
CA 22000

69600

Eq liab

ET Esc
Comp 30000
O'E 5 10900
step
NCI 3200
step 36

lick 26000
69600
 Extra Eg
Pita acquired 100 Std on 3103 X2 for 650 crores
c

s Itd 313 2

cA Assets CA FI
100 Pann 100 120
O E 160 Land 150 170
Des 100 110
Lab FY Cee 50 SO
nice 240 250
OtherCurr Asset 100 120
500 500

Step INA on DOAcqu 31 3 X2

I
te te

Asper Ind AS103 Asper Ind AS 110

Assets Fv on DateofAcqn 570 ESC on 31 3 2 100

Oe Pre 313 2
Leg liabl F.x
43g 161
Total IMA 260
x
FY changes Donotgetconsidered
a
Mextpage
 INA as Ind As 110 considering Fv changes
per

Esc on DoAcqn 100

Other Eq Pre Post om
31 03 x2
160
H TA

160
4 FVAdjon DOAq
RevGain on Pain 20
f RevGain on land 20
Ct Das 10

R G on CA 20
El Rey loss on NCL IO

220 T
MA

TEETHE pre
100 220

320

F X Adj Effect are taken in Dae

ME cony
Impact should come in INA i Take in Pre
Fu all arise on DOAcqn Take Effect in
Betausein Pre we
take Bal till date ofacqn
Egf Pc 100 7 1002
step

Step IMA on Date of Acqn 1.10.17 of Sita

Esc on DoAcqn 20L

Other Equity Pre Post Gm
1010017 1010.1710313.18

6L 42 12m
Opn01.04.17
7 TimeAdjCam 21
TL
GI
1.10.17 22
1
FUAT
5L
A Rev Gain on land
In 21
Rev loss on IP 32
121 22
He
IMA
P 1007 MCCOY

III eco.es
a

20L t 122
32L

ME act
steeply
step step
pelloot 100L zoe
Nce Coy PostAcqn
I
IMA
321 321
Gw 61
 Cous BIS 313.18

Iit
Iawd 40430 is 75L
Pam 2044154 35L
Gw 68L

ca
Oct
SITE 172
Inventory
1952

Egads
Esc Only p 70L
O E 32L
Steps
NCI

lick d
TP 701 202 31 932
195L
Egg
Step PC toot 100L

step IMI
ESC 20L
GE Pre Post Gm
1010017 1010.17 to 31.3.18

Open 01 04 17 GL 42

7 T.A 2L 24
1 10117 T TL Gm

H Frady
HR G on land 5L
RG on IN 22
Rion TP 3D
Rev Gain on Pam 7.5L
Camp
ExcessDeprn Additional
X 62500
un 3 Deprn

1952 137500
IYA NCICOY
PCIOON
TOFALINA 137500 0
ESC PreO.E
202 19.52
395th
 and Revaluation Gain on Pam on 1 10 17

FY on 1110117 25,001000 Given

CA on 1 10 17 WM2 1750000

Fy Gain on 1 1017
750001

UMI C A on 1 10 17
15,001000 7151
CA on 31 3 18 AfterDeprnof 251
CA on 01.04 17 20,00 000 1001

less Gm Deprn 257 250000

201 912 25 7
C A on 01010.17 1750000

Add Deprn Gm PostPeriod 01.10.17 to 313.18

and
1010.17 Fair value 25100,000

Deprn for 1.10.17to 31.3.18

Gm 312500 Deprnon Fu shouldbe
252 6 12 257 charged

2500007
Deprn for 1.10.17 to 31.3.18
cell Yr actually charged
29 Excess Deprn 62500 pastcolumn
110 17 to
313.18 É
peprn rate DEBI un3rnethod
tofind
Ecefeprn

Life Asset 84 Directlyexcess

Dgpru

EYfrn.LIgoo0xlifex9mzm
 WWXH

Stef me
day

Step Few 1GBP step Coast

PCC100M cool Parent O E 302
Nce Cot postAca
e'Ina 100
7 3
51,500
4
9

Cons Bls 31 318

ITASSI
NI

IF 401 304 52 75.00.000

Pain 201 152 7 41,871500

4500
Gw
6050000
ca
Inventory IOL NILE 172
194 375
Egfciab
Eg
Esc Only p 70L
O E 3137500
Steps
NCI

lief k
Tip 701 202 31 932
194 375
Illusal LDR

Step PC 60 7 8 00,000

Step INAanDoAcqnCl.lo.xD
Esc of Krishna Ltd 9.00.000
OE of Krishna Ltd Pre Post Gm
1010X1 1.10.11 to 3103X2

01004X1 60000 104000

RIE
other Rege or 04 1200000
260000 ng
Div Paid 40,000
41 107

1004X1 260000 144000

1 Time Adj Gm 72000 72000

144000 6
12

332000 72000
H FY Adj
RG on Land 200000
t In 30000
Reyloss an TP 20000

f R G on PENLAND 115000
Excess epmCams 50007

657000 67000
INA X 1404
RamGoy MCI
40200 26800
Total INA
ESC Pre CoE
400000 657000
1057000
conf Rey Gain on Pam on ol lo x1

FY on 1.10 x 4100,000
C A on lilo Can 285001
Rey Gain 115001

uI CAIntdnzi.oz.x 270000 907

0104 X1 300000 1007
less Gm Dep 150007
32 107 6112

f lo XI Joo

coM Excess Depm lo Xi to 3103 x2

on FX 20000 shouldbe charged

Deprn
92 107 6112

Depinanca 18
Freyr
 Step ME CHOI
On Date of Acqn i lol
For9W
PSMA 1057000 401 422800

0
4,9 22800
Post 26800
G Divfrom Subs
Iwf 40k X 401
16000
For ur end Cfs
433g

t.r.oo.ooo
stepccq.ly
MCI 40 7 922800 Doacan
ED IMA Cook 110570001
Glen on DoAcqn 165800

G GW Impairment C I
Glu trend 165800

step Cousar
O E 600000 714400
Ram 114400
PostAcqn 40200
G Divfrom Sub 401 601 240007
If
730600
 Consolidated Bls of Ram Hd on 31 0342

Assets

ÉAÉ FxAdj

Landa Bldg 31 3 62 21 860000

Plant Amant 4.84 2 71 860000
1.154156
adj Effept
Glee Steph 168800
Inst in Krishna lid
Current Assets
Inventory 240000 72800 320000 342800

thETaderelabies
119600 80000 199600
Cash 29000 16000 45000
2473200

Equity Uciab
Equity Esc Only Ran 10,001000
G E Steps 730600
Nce Step 3b 933600

TEinus
Bank old tdistake 160000
T P 9420047348001720000 149000
2473200
 94 Usr
0104.17
Step Peon DIA 801

Cash 10.00.000 Impact already

we 24 there is Sfs i no need
Shares 3 60,000 Sec Proust.GL
122 one togive effect in CFS

Def Cons 375000 No impact is SFS

51 0.75 Give effect in CFS
17 35,000
on 31 3 19
Total PC

Step INA on Date of Acqn 01 09 17

Esc an at on 17 of sitd 5.00.000
Other Equity Pre Post
1.4.17 1.4 1770313.19 Lyn

Op okay 17 125000 175000

Dix
H TA
AR Gan Plant 2.00.000
Excess Deprn 80000
Indy life sung postperiod

Laxman Remainslife
325000 95000
He

AItEC8ODFCIC20
ESCtPr O.E
IMA
TOEAlINA
19000
51 3.252 76000
He A
825000 Step Step3
 207
step MCI Fair value Method
Dateffenoa Given 380000

On Arend

Opr 380000
PostAcqn 19000
Div

GW Impairment 51600 347400

sty a 1GBP
PC 80 1735000
ME CLOY 380000 Fx method

EI INA 1007 825000

Full Gael on DOA 1.4.17 12 90,000 Ince steps
less GW Impairment 258000 cons one Alta AK Da 807206400
Gluon 41,914 1032000 MCI Ale Da 201 51600

step30 To Gav 258000

ICAI follows this

Corso other Equity
step
A Itd 14,09000
PostAcqn 76000
Dix
2064007
Impairment Gao
a Sec Prem 160000
of 78750
guy unwind Defcon
on 1350850
Can2
 Consolidated Bls of Alta on 31.3.19

IJ Assets
Depm
MI Fx Adiexcess
PPE 55415L 21680K 7120000
Sofa 1032000

Incest in Sita
CI
Inventories 650000
TR Gooooo
cash 280000
9652000

we took
Egaliab fgÉÉÉFsImpact was
not taken i
Tmpaintcts22ooo
Esc a
Equity
Steps O.E 1350850
347900
NCI step 36

FYI sorta 3400000

er iz.szta.si 3IT
CAN 2
34 37so 2353750
9652000

wn ProuforDef.com
ur end cot.ca

II
31.3.18 3zzeooFut 912500
313.19 2500 91250 953750
Canso E Acta
J E 787so Yess
Plyp 78780
 cure Extra Codaect Approach Do notfollow in Exams
Partial aw CMI PSMA
Fau Gcw 129000071,8 4 2 880 Blf PC 17.35L
t NCI 201 1.65L 8.251 207
C7 Impairment 258000
GINA 1100 7 825L
Partial Gtw F
P NCI
1075000 215000
Ratio
Gao 215000 43000
Imp

key points of this Gto Summary

Face me Esc
Shares Mo Impact is Sts Take impactin cos Sec prem Como E
Stepford

a Bls a value afteray

Def Cans cos
unwinding
Lynunwinding cone
EEess

Glee Impairment full Glu Allocate Impairment to pance traction

stake

Alta would have Bornethe

Note If Guo was Partial then
only parent 1055
 PC 100L
Egg Steed

step Imt 1.10.17

ESC of sled 202
GE Pre Post
1010017 1010.17 to 31.3.18

600,000 400000
Qpr 104.17
Ctl Div
H TA 2,001000 2,09000
800000 200000
HII R G DTL
Ril Dra Yt 7 F v Adj
CHRG on land 5,001000
DTL on land 150000
CHRGon Inventory 200000

E DTLon Inventory 60000

Revloss on TP 300000
DTA on T P 90000
CH R Con Pana 750000
GDR on Pann 2250007
ExcessDeprn 62500
DR ReversdonExcess 18750

1605000 156250
He
IMA
P 1001 NCI Cot
TOEIEIIpre.co E
LOL 16.05L

3605000
 C ACEY T.BCB.MY Diff DNA PTL Boy

antff land
an 5h 1 a ath

Inns 229 0 21 Gok DTL

ConsBls Extant

Assets

TEEandcholtzorts
75100,000

lick
DRCRey
IIenet 15080 608569001 2280
07118750
326280
 PC 100L
Egg Step
Step IMA on Date of Acqn 110.17
Esc of sled 201 1 to.ly 1 10017103103.18
Other Eg of sitd Ere Post
Gl Gl
Opa

GI
H T A
G
H Fuad
R Cran land 5L
DTL on land 1 5

Inventory
This not
does
t Eton Inventory 22

existed E DM on Inventory Gok

Reversal of Raton Inn 24
Dtl Reversal on Inn 60k

settledon G Rea loss on TP 3D

Mend A Drt on T p 90k
Reversal of Revloss ont P 32
DTA Rev on TP

tf
I A PMI
Total IMA LOL 10.8L
I 3080000

BIS Extract

Inventory lol set 21 21 15L

Ia phrasal

Trade Payable FOL 1201 902

31 34
DR C mentor 150000
type

If Ques specifically mentions

that Inventory were sold Trade Payable were settled
then only Reverse Everything in Post

But if nothing is mentioned Always assume Inventory was

Not sold on trend Trade Payable were Not settled on
ur end
i e Do nothing in Post
 URP Unrealised Profit Transaction Between Parent Subs
Adj of
on

Intra Group Transaction

Sudmmary Rg 30.10 Edb

Pitd sold goods to s Itd Cost 5 lakhs sold forEGlate

EI on 01.10.21

Pita acquired sited on 01 04 211 Inventory is unsold an trend

Elimination EYES

RevereGales Are Da GL URP Eliminate

Caus Pll Ale Da IL
sales To Purchases All Ge
pyryminated Consell to Inventory

Caus Revenue Ale Da 62

IFE
TO Cavs Ple All 5L

To Inventory Ale IL
 URP elimination in CFS
I
P soldgoods to s s sold
goods to P
Towne upstream
parent earned profit
eliminate fromparent's reserves eliminateÉihÉÉÉiI
cows'ÉiÉ from subs reserves
cats pliccousoefsteps xx

to Inventory
Eg postless

to Inventory XX

Draft
step INI
ESC of Stel
G E of Slid Pre Post

apn xx xx

Did
I TA
7 FxAdj
urp upstream xx
He

Always Post
why
As URP isonly
eliminated when
date of Transaction
is after date ofacqn

URP DTimpact tax 301 Alc's urp elimination MOURPelimination

Tay
Item C'A TB Diff DT 307
6L IL DTA DTA
Inventory 5L 30K
TOPIC
Downstream upstream
Hr
Drain steps aft in step2
High Jidhar URP eliminate hua hai udhar Draayega
Illus 65 LDR Ein lakhs

step PC 6000

Step IMI oforange on 31.03 2 DOA

ESC 72000
OE Pre Post
3103 2

Balon 31037122300
H TA

CHR.Én
RG on In
ÉÉ 300
100

2700
He

IMA
Total IMA 4700

step nice Cot

step
Agco 6000
GINA 4700

Glee 1300

Step Couso.E
Parent O E 10200

Cous Bls 111 Tally 15650

Illia
Step Pe 75 1 4500

step IMI
Esc of Orange Ltd 2000
OE Pre Post
3103 2

Balon 31037122300
H TA
H Frady
CHR Gan PPE 300
RG on In 100

2700
He

IMA
Total IMA 4700

NCI 9257
Step
OnDay CPSMA
4700 257 4175

Went 1175

Stl Step Cause

Ffg 4500 Parent OE 10200
MCI 925 1175
t INA 100 7 4700

am
CamBIS HI 16825
Illus 67 42

step PcC75 4500

Step INA of Date of Acan

orange on
ESC on DOA 2000
other Pre Post 12m
Eq
31 03 X2 1.6 21031 3 3

2300 550
He
C4.12m profit
G Div
7 TA
H
FYAL
copy from f RG an PPE 300
Previous ExcessDepm is
gadft300 420
CH R G an Inn 100

Rev of Regan Inn Inn sold on trend too

i Reversed

2700 435
He

Total Inn Blue

ESC PreCo E Ins
326 25 108.75
2000 2700 4700
757 25
 step NCE
DOA 373 x2
4700 251 1175 CPSMA

Offend 1175
108
Post 71 1283.75

ME
FLEET nooo
MCI 257 1175 PSMA
GINA 1001 47007

Partial Gtw 975

G Glo Partial
Inf Impairments was sorry p Blue Heaven
ally gene
Guan 313 3
JEcousoEstqjsOles TOGtw98

step causo RareutO.E

11000
Post 326.25
GleeImpairment 98

11228.21

Caus Bls 18032

Tally
 G Step Acquisition
to 1
1st case control
obtained 2ndcase
a 6steps
NCI Boy
4
oilou X1 1st stake acquire EndAs 103 alloy x1 toi stake acquire
011041 3 601 stake acquire already 011041 3 stake acquire
discussed

u you follow all 6steps

will
compute crew again No
6steps Aldingfollow on oil041 3 Dantean

Glue computation
pe Coat Me 301 I 6
PreahadInestGs3 evonDoacgnol.ou.xz 15M 3 Proportional

f NCI 257
100M
C INA EFFSDirectly
4h0 T NCI a pazoof proportionately

Gain Cts PI ConsO E Blf

loss pillock
TOCIB
gg
step to canso E Blf

CFS prepare
through SFS

SIL Inst 1st

TOCCB

NCI
CE
CausO E Blf
TOCK Imes 151 eliminate
To cons O E Bff
 Disposal of shares in Subsidiary
I
1stcase without loss of control
2ndcase with loss of control
704 Stake 307 NCI
801 stake
eg 207 nice
lot stake sale NCI t by lot
sold Cat Stake
Got stake 407 NCI
lot Stake Retained

II CFI Directly EEE Directly

C1 B AK Dd Bank Ale Da tot Alc Dd

E CBIf Da NCEAle Da 0207 Alc Dr Derecog
Caus o
GBRAU DA
TO NCI AK Receg s Imist Retained Da C1017 II
PSHA
To Corso ECBIf Loss on Disposal PIC Dd Blf
TOINA of Subs 1001 DeReeg
To Glen
To Profit an Diep Pll BH

the above entry is closing entryof

CFS
cue Da Inrest Retained so that
Both Da side Ca side Becomes
comparable Ci e 1007 so that
we can find correct Pll on Disposal
Illa 34 LDR

DEE in XYZ ltd SFS

213 Next 95 Bank ACC Do 24000

whtenever it TO Dividend Inc 24000
is read 807
30000

207
id ME Steps
On Doacqn Fair value Method got 140000
35000 207 35000

On arend 31.031
open 35000
PostAcqn 4000 204 201
profit

GDivided
491 39000

JE on DOAN
IMA Are Da C Fx 150000
G W Ale Da 25000
TO NCI CLOT DOA 35000
TO PC 80 140000
É
É DOA ol 04 x

pecan 140000

Step It
Esc of S 1 00,000
One of S Pre Post 12m
109 XI liu XI to 3103 x2

1.4 1 50000 20000

Opr
H FA He

INA X
p 901 MCI 10
18000 2000
TOHINA IL 50K
I 1.5L

step ME
On DOA CPSMA
1.51 107 15000

onYphisooo
4 Post 2001 17000

stepqqg.FI steps
pa w e 200000
Nce 10
15000 DOA Post
HINA 1001 1500007 g
Groot
Case2
PC 85 104000
Step

step IMI
ESC I l

O E Pre Post
30000 Goooo loss

Ema A
p NCI
Total INA 130000 8520 15007

8
qI so

51am
Postage 115001 18000

step
plight conooo

Nice 9157 19500

IN A

step
CgqIo.e 200000
G PostAcqn loss 8500

191501
 Illus 46

Stake Got
Acquire Met Reduce
41J
Nice hot 4000
Reduce
0000 Proportionately

EE CI
u

NCE Ale Da 2000

Caus O E Alc Dor 2000

TO CIB ACC 4000

Illust
Nce 301 6600
Reducebyt
note
showing NCI
Bae my
aIÉi Do 2200 L
Cours o EAL Da 400

TO CIB 2600

cow should n Be
adjusted
 Illus 48 LDR

OEI JE
SE Inst 4133232 CE NCI AIC Da 30
TO caus o EAL Da 2
TO CHIN est 32

A B CFS
Fay guy 1000 zoo 1128
 Illus 49 Disposal without loss of control Mct win increase

CE
Bank Alc Dd 9 00,000

TO Cous O E BH 180000
TO MCI Reeg 720000

FI sasmdening
mreleaf
for sancemataw
He
pisposal 182
questions I 161 901
407 6.4L
NCI CFX 7 22
Nce PSMA
ist pref

IIICBeforeDisp

Inst 1007 10L

Sold hot Iast

CIB Ale Da 9 00,000

TO Inst 401 4,09000C caray's tent prop

To profiton sale PLC 500,000

557
8
Ofa In Disposal
Sfs logic completely Diff from Cfs
 Disp without loss of control

C 1B AK Dd 500

to Caus O E 50
TO NCI 30 Recog 450

1stpref
FY
sub CIMA Glee
1380 200
1500 307
 Illust 53 LDR
Parent NCE
Shares

0000 shares 30,000 00

Got 5 8 to ME
21.4
78000 shares 30,000 95000 2012
40 Got
loss of
3 4
control
Carethoutary
1
0
6 100

disposal by
parent

EE Cincts for loss of control

Bank Ale De IIA52 coz
4 907 NCICPSNA
NUE Ale Da 180000 au
is partial
Fairy awe Inst RetainedAlena 360000
mention
in dues

300 TO INA MC 450000

360000 TO GWAR 20000
He ÉÉÉÉ
ICAI TO Profitan PLLAle 70000
4 52 2011 407 Disposal
188000
 Illus 54

CFL
and
Bank AK Da 80 2.00.000 Ima proportionate
MtCPSMA
MCI
Nce Ale Da 207 95000 225000 201 Daytime
NCI on Date
Imest Ret Da Cot of Disposal
TO IMA 61001 225000 Dateof Disposal value
TO Grew 12000
TO Profit on 8000
Disposal

SE ele Al Da 200000

TO YtIgtioc TOInnestC
Profit
c.A
PIC
160000
40000

Illus 55 LDR

Is
Bank Ale Da 601 6750000
II NCEACC Da Cot our stake was 1001
then
present Inst RetainedDa 401 4500000
same TO Inert Alc 80,001000
fable
form To Grew 10,001000
Hint to Profit on Sale PIC
Remove 22.50.000
TO Da Alis

stg UB Ale 6750000

FIoI
c.A 30.00.000 SOLXGOD
9Est TOImestC601
TO Profiton Sale PIL 37,59000
Illus 68 USR

CFSJE Cota not asked

Bank Ale Da 100 7 3000

NCE Ale Da Cot
Imist Ret Da Kon

TO INA 2380
TO GO 180
TO Profit 440

Consolidated Bls latterDisposal

ITAssets
Mtw 380 180 200

3240 1340 1900

Bldg
CI
Inventory 100
TR 800
Cath 3100 1000 3000 5700
8200
EETES 1600
O E 4260 440 4700

IF 2700 aced 1800

 illus UK
Bank Alc Dd 90 1000

É NCE Ale Da
Inst Retained Da Got Fair value fumy
IMLossCALC Da 152
128

and Surf
TO IMA subs Ca
1190

ÉgICAI
1190 90
TO Glee 1280
go
907Insist sale 1000
lot Inst 111.11

Consolidated Bls CatterDisposal

ITAssets
tw 100
950
Bldg
Incest cot 128
CI
Inventory 50
TR 400
Caen 1550 500 1000 2050
3678

ÉÉ Esc 800
O E 2130 1523 1978

900
3678
 Chain Holding Indirect stalkedthrough direct subs

We
0 80 70
Akita s Mukku Itd Danish Itd
He
Direct Indirect Sub
Subs for Akita

He

AK t Mukku t Danish
patent sib Sub

Effective stake Indirect

Akita athakka 807 Aletta Datuk 801 701 567
NCI 20 s NCI 449

90 60
Egle AK s Mekka s Danish

Effective Stake
Ak Malaka out Ak Danish 907 607 say
Nce no Nce 967

80 60
Egg Ale a Mekka Danish

s glitter
7 IT
stake is less than
Ale thukku 807 Ak DanishCoot xan art
is indirect control
NCI 527
as Are controls
Mekka 1007 4
Mekka controls
Danish 1001
 80 60
Ad Maku
Eg4 Dayish

Iifedistake

All Thakkar 801 AK Danish 804 601

Mce 201 487 107 581
Lance
421

iii Date of Effective Control

30.09.70

Akita Mukku I
Egg Itd
Danish
Hd
Oleou X1

Point of view
Akita Mekka CFS Begins 01.04 x

Akita Danish CFS Begins Of on X1

Egs
Ak Ctd s Mekka Danish
tu XI ltd q.io

AK Markku Cts Begins 01.09 x

Ak Danish s cts Begins 1.100 1
 LDR
Illus 52
Effective stake
P S 807 P SS 807 751 604
Mce Lay Net hot

Date of Effective Control

P S 301097 1
p Ss 301091 1

Pe d Ssd
step
za 224 aime
From the pointof view of p

step IMI
D Sita
Esc of sled 900
O E of Sita Pre Post
30.09 X Gm

Open01.04 1 80 20
20 30
100 To
7 TimeAdj Gm 25 125

725 If
He
IMA PLOT Ikot
Total INA 20 5
400 125
525
 ii Ssitd
ESC 320

O E Post
38.9 x Gm

60 20
Opnotoux
30 30
T To
4 tracan
LEE YI
E URPeliminatnlam
He
If
Total IMA
320 115
IMA
Pg Icecaoy
435 13.8 9.2

MEI URI Ss s

cost profit sales

100 25 125
21 102
Ss eliminate

step Not Ltd Ssity

QIIIEI.ee
No ofshares held by NCI 8L shares 12 82 shares
322 shares goy
Épersnare Cholshares
X 20
Mktprice Face value 10 710
NCI on DOAeqn 80L 1282
 Nce Conurend s Ss
80 128
Opr
PostAcqn 5 9.22

G NCI's share of Inst in Ss 564

Can 2

Net Con Yr end 292 137.22

stepy Glee 1GBP

site ssitd
PC 340 224
NCI ConDoacqn 80L 128L
IMA 525L 435L
GBP Cap These 1052 831
EE
SEE Causa E

Parent O E 1860 160 340

PostAcqn in S 20

PostAcqn in SS 13.8
GBP capRese 2 1882

561 82
 2 S s PC for Inst in SSitel
He
280Lakhs

Parent Ice
80 20
2801 801 2804 201
2224 L E 56 L

PC from P's fence Urena less

point of
view
Émony
i
Redye

Expl Cora we are

computing everything from the point of view of
Pltd Out of total Inst of 280 Lakhs made by sited in Ssitd
P ltd's money used is only 807 because P's stake in S is 801

Remaining money used is of NCI of Sita

280 80 229 pc P's pointof view

280 207 56 deductfrom S NCI

 Consolidated Bal Sheet of Pita as at 311031 2

MEEEE
320 360 300 980

GW
CI
IA Inventory 220 70 501 72 338
FI
TR 580

Bias Renable 72 30 ÉÉzy 2

Cash 308
2208

Erlich

ÉI includes GBP
600
g E steps 561.8
NCE Step3D 29 137 2 166.2

E
TP Interco 880

Bills Payable 70 30 30 0

2208
05 CMP Rtp Eas 09
Lx a MX 887 4 MX 857 601 5 y
Nce 1st nice 997

Date of Effective Control

Lx Max Lx MX
Is control date
01004 20 N
30.09.20
Int No TimeAdj He

IMA TimeAdj 6m

Bf Of ME
 Illus HO WR
Telecom parent
Infra Subs

I 1
aloalxo alloy1 1
sold Telecom
Infra Purchase Intra
E 11.00.000
Bldg E 10.25.000 t
CA 10,00 000
Life 214ns
life our
Res Value 800,000
Res Value 350000

IEE Aiatel Infra Subsidiary

In'dividual Fin stat

01 04 XO Asset PPE Alc Dd 1025000

TOCLB 1025000

311031 1
Depm All Da 25000
Tappe Bldg 28000
1025000 gooooo
214ns

31 31 1 C A 10.00.000

Intra sold Bldg to tee

a
a guy CIB Alc Da 11.00.000
TO PPE Bldg Ale 10,00000 C c.A

TO Profit on Sale 1 00,000

PLL
 I Airtel Telecom SFS J E
costfor Telecom

11091 1 pre Bldg peep

TO CLB 11100,000

311031 2 Depth Ale Da 37500

TO PPE 37500
11,00 0004350000
204s

III Airtel telecom CFS

CES CA of PPE on I U X
011041 1 URP elimination PPE 11L

Cang PIL ACC Dd 1100,000 E ORP LI

010 104
TO PPE 1,001000 41

IMA MI INCE
310312 ppe All Da 5000 Xl X2 Deprn
to be charged
TODeprnReversal Caus PID 5000 32500
H
X1 x2 Deporn 37500
actuallycharged
turnSFS
Reversethe excess charged 5000
excess charged
10 Uniform Accounting policies

Ces prepare Parent a subs item

gyd
ggh.gg

Inventory Parent Fito weighted Cfs Inventory uniform

Sugg
Sts method Leo
Matane
eg Caa eg car

Inventor Parent Flo Sub man cess IngenEylamidMIX

8 SFS
if man SES
Oil
Diff methods isallowed
eg cars g in CFS as Inventory is
of Diff Nature

PPE sun Sub PPE cts uniformity

Parent Dye DEI way
Required
He

No
Deprn is Not a Ace Policy It is an

accounting estimate
11 Can MCI be negative

EI Post
Step IMI pre
Toc loss

Agmep 807 NC 207

PC80 7 McIlroy
eeConDoacgn 12
loft

step Nat
On Doacqn u

o
PostAcan 1.64 Cook
loss

YES nice can be negative

Illust Computation of Gw
ESC PreO E
PC 701 10,00 000
GI NCI 30 324000 PSMA 30 X 1080000

GINA 1001 1080000

Glee 244000
On DoAcan

Iot Gleeon Each arend will be same as there is NoImpairment

 Date ur PostAcan profit loss NCI's share Parent's share
of subs 307 707

alloy x1 324000
75000 175000
Xi X2 loss 250000
NCI on 311031 2 249000
X2 x3 loss 4.00.000 120000 280000

Melon 311031 3 129000

150000 350000
X3 141055 gooooo
21000 Nce can be Casper Indasno
Nctc on 31 031 4
loss 120000 36000 84000
XU X5
MCI on 311031 5 57000
XS XG Profit 50000 15000 35000

NCE on 31 031 6 92000

X6 Xt Profit 1,001000 30000 70000

Neon 31 31 7 12000
45000 105000
X7 48 Profit 150000
Neon 31 31 8 33000
13 Acquisition of control in subsidiaries without consideration
He

MetAssetacquire x
Ed Control Is Stake acquire X
contract

y
t t contract
intent 211 13 4any stake
without buying
subs NCI stake
foot
pig in acquired Éated by contract alone

CFS Patent Inn of Ak Itd Con Doa lock PC O NCI CPSMA

Step PC o

Ina 1007 Aiding in Books of parent finaultd

Subs
Pc O
tf
Nce 1001 In a lot
step
Glee 1GBP Step Nce Pema 1007 10 er

step Guan

Is
NCI lo er

Gao
 I
Fyisposal with loss of control Concept 7D

É Bank All Do 8.00.000 250000 550000

NCI Alc Da 180000
GBP Alc Dd O

TO INA 900000
idgaf TO Gw 0

TO ProfitonDisp 80000
16 Control Evaluation CALL 3 meet

I I I
Pawed Exposure Rightsto Ability to use the pawed
variable Returns to affect the amountof

returns

Powe
fi H
Through Majority Without MajorityVoting
VotingRights Rights
more than 507

te te I
r
guy
Contractual Potential Size of Investor's Rightfromany
voting votingRignesrelative contractual
agreement
Rights to other shareholders agreement
with other Relitel caltrol by
shareholders eg contract
AK Taut LolGot Point 13
stake Others'll
not more than 19 individually
theybe AK with any other Stl
might have
control as he
has majorstake
in comparison to
other SH
 Rights
v u v

Yotings Rightto assign remove appoint Other Rights

He
Rights KidP's Bele

Mru r Power
Power over all activities eg
1 AlesBechara
Substantive Rights There is Power
tagprotect
Protective Rights there is No Rowed Hence No control

Hete there is No Power Only I ar 2 activities to

protectthemselves are in control
Leg All Itd took loan
He
from Dena Bank
I
1000 er
Anyother loan to be taken by Ak ltd will have to be approved ByDenaBand
In
Here dena bank has
protectiverights

2 Variable Returns
notfixed have the potential to vary can be positiveor negative

3 Link Between Power Return

He
to use the to affect the amount of Return
Ability power
other Imp points
Also determine whether the one who is exercising the pawed is acting as
as an
agent or
princip
If is exercising the pawed on behalf of princip then it will be concluded
agent
that the princip has the power not the agent
 Beech wad a Parent

Exemption from egg one InvestEntity MutualFund

80 707
Eg AkHel sanduakuid a Danish

Exempt froth Cfs with Danish

if below 4 conditions aae met

A parent is NOT required to present cos if it meets Ad of the Below

4 conditions
It is a wholly partially owned subsidiary of another entity 4 its
owners Do not object to the co Not presenting CFS
Not a Publictally traded co
Neither filled nor is in the process of listing in India or outsideIndia

Its ultimate parent produces CFS for public use

2 Investment Entity Leg Mutual Funds No need to prepare CFS

He

1 Obtains funds from Investors

Def of Incest Entity 2 HoldsInvestment
only for capAppreciationa
Inst Income leg Dix Jut
3 Measure all of its Inst in SFS at
FVTPL gompulson
Note All 3 conditions are to be met

A H 75 stake with
Egg AkAel Betel 60 7
Iast entity Cito 65
Dita aoi
CI's
Exempt If
Inst FY through Pll
 Inst Entity No need to prepare Cfs 2 Exception
He
oFu this means in these 2
cases CFS is to be
prepared
1st Exception
The Inst Entity shall consolidate all the entities which provides
services similar to Inst Entity
Altd 75 3 Textile co

Eg Akita Bltd 651 mob co at

a f s c ltd 60 camera co
D ltd 58 Inust Entity

Akil'd will have to

prepare CFS with Died

2nd exception
t.atjtttiaIagiite ignn ig gagging'iesmatiteau
legal
consultancy
a Co d
a B 657 NonInvestment
Td
Éed
Ethan y eccoot
Entities

AK Hd 577
p
k u

MEET He
Exemptfogy

mauled will
prepare CFS with
Alc Itd A Ctd Bite t C ltd t D Itd