合并资产负债表注意事项

首先Statement of financial position 格式如下:

Assets

Non-current assets

Property, plant and equipment                                X

Intangible assets                                                       X

Investments--shares in subsidiaries                      X

---investment in associates                 X

X

Current assets                                                           X

Inventory                                                                     X

Trade receivables                                                     X

Bank                                                                           X

Total assets                                                            XX

Equity and liabilities

Equity

Equity share                                                              X

Retain earnings                                                        X

X

Non-current liabilities

Deferred tax                                                                X

Current liabilities

Bank                                                                            X

Trade payables                                                         X

Total equity and liabilities                                     XX

1. 计算Goodwill时, a)注意deferred consideration 应该按照current value(除以 cost of capital rate).
                               b) 加上non-controlling interest, fair value or history cost value
                               c) 考虑pre-acquistion reserves.

 2. Property, plant and equipment, 如果revalue amount增加了,别忘记depreciation amount也要相应多减点哟
 3. 计算investment in associate时, a) acquired cost / cash consideration plus
                                                           b) share of post-acquistion profit(注意会计年度时间和股权份额), and then minus
                                                           c)  impairement cost

 4. Inventory, parent amount plus subsidiary amount, 然后减去Unrealized profit(URP).
      亲,记着是URP,不是intra-group trade amount哟, 是intra-group trade放在仓库还没卖的哟,再乘以profit margin.
      切记assoicate 的inventory, Trade receivable, Trade payable 都不需要加. 切记!

 5. Trade receivable/payables, parent amount plus subsidiary amount, 然后减去intra-group amount.

 6. Equity shares, only parent company shares.

 7. Retained earnings, a) parent compay pre- or post-acquisition 都要加上
                                    b) subsidiary 只要post-acquisition的,注意还要根据情况Adjust, 如:
                                          (I)Profit as report 6000
                                          (II) Additional depreciation of plant -1000 (because of plant revalue more than carring amount).
                                          (III)Addition amortisation of customer relation asset -3000/6= -500 
                                         then post-acquistion profit is 4500*80% (share of equity)
                                   c)associate 加上share of post-acquisition profits
                                   d) 减去impairment loss 投资在associate or subsidiary 的amount
                                   e) 记得减去URP in inventory
                                   f) 记得减去Finance cost of deferred consideration(如5000*8%)  

 8. Non-controlling interest, fair value at acquistion plus share of post-acquistion profit.

 9. Deferred consideration 别忘了放在liabilities,根据时间分non-current or current.

最后total assets = total equity and liabilities.
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