标红的是易错容易漏的

30% associate until

DOA
Assets

Non-current assets
Property, plant and equipment 2,021
Investment in associate 100 18.6
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 18.6
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

FV of Grin at DOA
Carry amount 348
Land FV adj 10
inventory FV adj 47
IA recognized 5
deferred tax -12.4
FV of Grin at DOA 397.6
Goodwill at DOA
Consideration of 18% 66
FV of original 30% equity interest 127
FV of NCI 206.752
Less FV of Grin -397.6
Goodwill at DOA 2.152
Date of acq regarded ACQ FV
as dispol of previous ADJ
owned associate DT NCI

10 2,031.00
-118.6 -
-66 -
2.2 2.15
5 191.00
2,224.15
47 589.00
2,813.15

150.00
370.00
8.40000000000001 1,184.00
1,704.00

206.8 206.75
-348 -

12.4 326.40
662.00
576.00
902.40
2,813.15
 remove purchase bargain
Assets $m wrongly recognized-
house

Non-current assets
Property， plant and 365
equipment
Goodwill 0
Intangible assets 23
388
Current assets 133
Total assets 521
Equity
Equity attributable to
equity holders of the
company
Share capital 63
Other components of
26
equity
Retained earnings 56 -8
Total equity 145
Non-controlling
3
interests
Non-current
101
liabilities
Current liabilities 272
Total liabilities 373
Total equity and
521
liabilities
remove purchase bargain
wrongly recognized- adj for land acq of house acq of Mach
Mach

-3

10.38 15.68

-3 2

16.38 13.68
 impairment-FV
Land and buildings 60 -4
Other plant and machinery 15 -1.25
Intangibles other than goodwill 9 -0.75
Current assets (recoverable amount) 22 0
GW 24 -24
Total 130 -30

impairment-proportion
Land and buildings 60 -4
Other plant and machinery 15 -1.25
Intangibles other than goodwill 9 -0.75
Current assets (recoverable amount) 22
GW 24.5 -24.5
Total 130.5 -30.5
aft-FV
56
13.75
8.25
22
0
100

aft-proportion
56
13.75
8.25
22
0
100
 Remove GW+GW
的
impairment（GW减
值到0了）
Property, plant and equipment 272.1
Goodwill 32 -8
Other intangible assets 28.6
332.7

Current assets
Inventories 27.9
Trade and other receivables 13.2
Cash and cash equivalents 19.3
Disposed group ASSET HFS
60.4
Total
Equityassets
attributable to owners of the pa 393.1
rent
Share capital 80
Retained earnings 168.4 -8
248.4
Non-controlling interests 35.5
Total equity 283.9
Non-current liabilities
Long-term borrowings 46.2
Deferred tax 7.3
Total non-current liabilities 53.5
Current liabilities
Trade and other payables 22.4
Short-term borrowings 9.1
Current tax payable 24.2
Disposed group liabitility HFS
55.7
Total liabilities 109.2
Total equity and liabilities 393.1
 recognized discontinue
Impairment remove asset liab
asset and liab

-5.54 -46.2611445783133 220.298855421687

24
-1.56 -13.0388554216867 14.0011445783133
258.3

-7.1 20.8
-3.3 9.9
-1.6 17.7
71.3 71.3
119.7
378

80
-5.68 154.72
注意虽为proportion商誉，但其他项目的减值要分给NCI! 234.72
-1.42 34.08
268.8

-18.5 27.7
7.3
35

-2.3 20.1
9.1
24.2
20.8 20.8
74.2
109.2
378
GW 10 notional
ppe 51.8
IA 14.6
Inventory 7.1
TR 3.3
CASH 1.6
long-term borrow -18.5
TP -2.3
Carry amount 67.6
FV-sale 50.5
IMPAIRMENT 17.1

划分为HFS，减值 imparmentafter impair

ppe 51.8 5.538855 46.26114
IA 14.6 1.561145 13.03886
GW 10 10 59.3
17.1

减值考虑proportion GW gross up！！！

62.4
 Reduce revenue
(price concession
000
Revenue 43,997.00 -350.00
Cost of sales -29,196.00
Gross profit 14,801.00
Distribution costs -240
Administrative expenses -200
Finance costs -19
Investment income 15
Profit before tax 14,357.00
Shareprofit of roquet 注意摆放的位置
Tax expense -130
Profit for the year 14,227.00

NCI 37.14 37137.6

PARENT

Retained earnings OCE

$0 $0
Balance at 1 April 20X 5 83,233.50 10
profit of year 抄上面parent PL
DISPOSL starlight 74.62
一个是对价FV-处置掉的那
部分NCI的FV差额计入OCI
最终放进OCE
 intra-sales Remove URP impairment of property ROQUET-joint venture

-650 虽然售价有concession，cost并不同比缩小
650 -250
↑注意正负和方向
内部交易损失，视作资产减值计入admin expense
-2

-15
JV分的股利之前错计在dividend income了应该从remove掉↑
63.49

JV股利不体现在PL表！

←3个月是30%NCI，之前九个月是20%

NCI
$0
428.35
37.14
625.38 注意处置部分子公司，不丧失控制，对权益表两个影响
一个是导致NCI的增加，
其实就是上面处置掉的那
部分NCI的FV
disposal of star AFTER

42,997.00
-28,796.00
14,201.00
-240.00
-202.00
-19.00
0.00
13,740.00
63.49
-130.00
13,673.49
 remove customer Goodwil
Assets $m investment in sub
l(w2)
After
and sub equity contract（w1）

Non-current assets
Property， plant and equipment 708 708
Investment in Crotchet Co 24 -24 0
IA 1.4286 1.428571
GW 3.4 3.4
Current assets 641 641
Total assets 1,373.00 1353.829
Equity
Share capital 520 520
Retained earnings 296.12 -0.6757 -1.46 293.9872
Translation reserve 50 0.2292 0.61 50.83639
866.12 864.8236
Crotchet Co's equity 17.88 -17.88
884
Non-current liabilities 180 180
Current liabilities 309 309
Total equity and liabilities 1,373.00 1353.824

Working 1
in gromm rate in dollar
opening bal at DOA 15 8 1.8750
amortization -5 7.4 -0.6757
exchange bal figure 0.2292
ending at 1231 10 7 1.4286

Working 2
in gromm rate in dollar
at DOA 34 8 4.25
Impairment -10.2 7 -1.46 商誉减值是年末做的，所以减
exchange bal figure 0.61
ending at 1231 23.8 7 3.4
商誉减值是年末做的，所以减值损失用closing rate！
用平均汇率也可以
 PPE disposal
Cash flows from operating activities: $m gain
Profit before taxation 1,581.70
Adjustments for:
interest expense不用调，题中没给，不写
PPE disposal gain-非经营 -5
disposal Doyal gain-非经营
Depreciation-non cash
Share profit of associate-非经营
Increase in inventories -842.4
Increase in trade and other receivables -379.2
Increase in trade and other payables 224.2
Cash generated from operations 584.3
Interest paid -126.8
Income taxes paid -424.6
Net cash from operating activities 32.9

Cash flows from investing activities

Purchase of property, plant and equipment -733.8
disposal Doyal proceeds
Share profit of associate

Net cash used in investing activities -733.8

opening 4219.2
PPE of子公司 -311.9
exchange out -45
exchange in 50
depreciation -775.1
purchase（bal figure） 1815.8
ending 4953
 Depreciation- Share profit of
purchase adj disposal Doyal interest expense Aft
non cash associate
1,581.70

0 0.00
-5.00
-47 -47.00
775.1 775.10
-24.6 -24.60
-200.5 -1,042.90
-181.3 -560.50
124.6 348.80
1,025.60
-126.80
-424.60
474.2

-1,082.00 -1,815.80
119.1 119.10
24.6

-1,696.7

子公司的
本题前提BS和PL都编对了
CF未包含处置子公司的所有影响
所以需要调整处置损益
就是说没有把子公司的资产移除，要移除

对子公司存货TRTP调整逻辑：目前是
按照正确BS做的，所以这些科目期初
期末变化量没有问题。以存货为例，子
公司离开，对合并资产负债表是存货减
少了，正常来说存货减少会释放现金流
量的，会引起CF inflow，但子公司离开
导致的存货减少并没有cash实质。所以
相当于目前未调整的报表多记了存货
inflow，所以要扣掉。

4/1/2024

45换了一个50的资产进来
本年有PPE购买
PPE折旧775.1
计算cash收购flour对价

FV of 40 15.2
FV OF NCI 30% 11.4 only 子公司
share consideration 9
cash balancing 3
FVNA -36.341
2.259

investing
disposal proceeds of PPE -4.37
disposal proceeds FVTPL 4.5
Dividend received associate -2.253
investment insubsidiary Flour -1.766 注意扣掉子公司带进来现金
investment Associate Butter -5
Share profit of associate butter 0 不该在CFI, assoc分的利润不是现金！是利润表到
purchase PPE 0 子公司带进来的是非现金，不计入CFI
purchase IA 12.051 不含子公司带进来的
investment income received 1.99 这个是FVTPL的投资收益，不是asso的

Financing
issue shares 9.6
dividend paid to NCI -3.324 子公司付给NCI的，也计入合并CF! 容易漏
dividend paid to associate 0

注意子公司如果发股利，给母公司部分对合并
子公司 完全不影响合并FS
IA 6.781 对于合并PL，调整分录是： 调减母公司收到的
PPE 18.676
Cash 1.234
Other NCA 9.65
子公司净资产有坑！
如果题中给的是carry amount，要注意调整FV adj！
 ppe
opening 52.818 FVTPL
depreciation -10 Opening
purchase 18.676 子公司净资产有坑！如果题中给的是carry disposal
disposal -6.37 amount，要注意调整FV adj！ FV gain loss
ending 55.124 再注意这里的disposal视作资产价值，不 purchase
是proceeds，只有proceeds才能放在 ending
investing CF里，这时题中给的dispoal
loss=2就有用了

investment income
IA previous 40% equity 视作disposal gain
opening 15.865 FV gain of FVTPL
amortization -3.5 profit of disposal FVTPL
purchase-cash 12.051 investment income
purchase-子公司 6.781 新增分成子公司带来的和自己用现金买的两行！
acquisition goodwill 2.259 如果合并报表GW没单独拆开，就视作在IA里的！
disposal 0
ending 33.456 Shares issuance
Opening
issuance-non cash
NCI 注意新增或者卖掉子公司也有影响 issuance-cash
Opening 12.914 ending
acquisition of flour 11.4 算商誉时算了
Profit attribute to NCI 9.162 给了
子公司付给NCI dividend -3.324 记住子公司给NCI付股利NCI减少 investment in Associate
ending 30.152 Opening
addition of butter-cost
Share profit of all asso
利，给母公司部分对合并CF无影响；给NCI的部分需要计入financing现金流 dividend received all asso
step acquisition of Flour
录是： 调减母公司收到的80%部分股利收入（假设持股80%） impairment
Unrealized profit
ending
 6
-4
1 这个是除了dispose以外的FV变动
0
3

0.4
1
0.5
1.99 这个是FVTPL的投资收益，不是asso的
3.891 投资收益不含asso股利哦，asso股利直接贷investment

38 算发行多少股票，期初期末都要股本+溢价！！
9 这里也是收购子公司时发行的价值，不是股本数量
9.6
56.6

23.194
5
15.187 如果有OCI也要加一行share of OCI
-2.253
-14.8 容易漏，从assoc分步收购实现控制，原40%部分按照carry amount离开
本题没有，但是associate可能会有这两项，有也要考虑
扣掉P→ASSO的P%URP(因为使得ASSO资产增多蛋糕变大，虚增)
26.328