F7 合并资产负债表(调整总表)
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CSOFP 编制原理-Basic concept
Non-current assets
Property, plant and
100% P +100% S + FV adjustment @acq–FV movement equipment
equity investments(Excluding Investment in S)
Investment in loan note100% P +100% S –Intra-group loan
Goodwill(W3)
Current assets
Inventory100% P +100% S + FV adjustment @acq–FV movement -URP + GIT Trade receivables100% P +100% S –CIT –Intra-group balance
Bank100% P +100% S + CIT
Total asset
CSOFP 编制原理-Basic concept
Equity
Share capital100% P @acq
Share premium100% P @acq
Group retained earning(W5)
NCI(W4)
Non-current liabilities
10% loan notes100% P +100% S –Intra-group loan
Current liabilities
Trade payables100% P +100% S + GIT –Intra-group balance Bank overdraft100% P +100% S