1 (1-2) (3-4) 5 6 7

Coa 9,000.00 9,000.00 9,000.00 9,000.00 6,300.00

NCI 1,600.00 2,150.00 2,000.00 1,800.00 1,600.00
FV (8,000.00) (8,000.00) (8,000.00) (8,000.00) - 8,000.00
Goodwill 2,600.00 3,150.00 3,000.00 2,800.00 (100.00)

2 "1" "2" "3"

CoA Cash pd for the additional 60% 2,160.00 2,160.00 2,160.00
Investment (NCA stated at FV) 540.00 540.00 540.00
NCI 800.00 900.00 890.00
FV of Net Assets 3,200.00 3,200.00 3,200.00
Goodwill 300.00 400.00 390.00

3 Portion sold (80%) 120.00

NCI (FV of the net assets of Subsidiary*10%) 10.00
Remaining interest (FV is given) 12.00
Fair Value of Subsidiary net assets (100.00)
Gain on disposal 42.00

4 Proceeds from sale of 10% interest 70.00

CV of the portion sold (P600k*10%) 60.00
Gain-TRANSFERRED TO APIC 10.00

5 Cash from sale of shares by subsidiary 175.00

CV of NCI due to additional shares
New FV of Subsidiary SHE (600+175) 775.00
New NCI% (45k shares/125 shares) 0.36 279.00
Old FV of Subsidiary SHE 600.00
Old NCI% (20k shares/100k shares) 0.20 120.00 159.00
Addition to Sh. Prem. 16.00

6 CoA 150.50
NCI 64.50
FV 175.00
Goodwill 40.00

1 2 3 4 5
1 Parent 130.00 791.50 150.50 436.50
2 Subsidiary/NCI 85.00 440.00 265.00
3 Investment in Subs (150.50) (150.50)
4 Goodwill 40.00 40.00
215.00 40.00 1,121.00 0.00 701.50

6 7 8
1 Parent 205.00 355.00
2 Subsidiary/NCI 64.50 64.50
3 Investment in Subs
4 Goodwill
64.50 205.00 419.50

7 0.80 Partial Full

 CoA 60.00 60.00 60.00
NCI 13.00 15.00
BV 40.00 65.00 65.00
Excess 20.00
Understated Asset 12.00
GW 8.00 8.00 10.00

3 4 5 6
1 Parent 70.00 90.00 90.00 30.00
2 Subsidiary/NCI 35.00 40.00 40.00 10.00
3 Investment in Subs
4 Goodwill 8.00 10.00
Total 105.00 138.00 140.00 40.00

7 8 9
1 Parent 50.00 80.00 80.00
2 Subsidiary/NCI 13.00 15.00
3 Investment in Subs
4 Goodwill
Total 50.00 93.00 95.00

8 A Acquisition Cost
Cash 319,500
Contingent Consideration 54,000
Total 373,500
Fair Value of net Assets 274,500
Goodwill 99,000

B Acquisition Cost Partial GW

Cash 157,500 157,500
Non-controlling interest 91,500
Total 249,000
Fair Value of net Assets 274,500 192,150
Goodwill - 25,500 - 34,650

C Acquisition Cost
Cash 205,200
NCI (Partial) 54,900
Total 260,100
Fair Value of net Assets 274,500
Income from acquisition - 14,400
SHE of Acquirer 2,115,000
Total 2,129,400

D Acquisition Cost
Cash 364,500
Non-controlling interest 40,500
Total 405,000
Fair Value of net Assets 274,500
Goodwill 130,500
 Cash 697,500
Inventories 495,000
PPE 1,354,500
Cash Payment - 364,500
Total 2,313,000

9 a Acquisition Cost
Acquisition cost 2,053,125 Acquisition cost 2,053,125
Non-controlling interest 1,068,510 Purchase premium 68,750
Total 3,121,635 FV of Net assets 1,984,375
Fair Value 2,873,750 Div by parent's share 0.65
Goodwill 247,885 Multiply by NCI 0.35
NCI 1,068,510
b Acquisition Cost
Acquisition cost 2,053,125
Non-controlling interest 1,005,813 Fair Value of Net Assets 2,873,750
Total 3,058,938 NCI Share 0.35
Fair Value 2,873,750 NCI 1,005,813
Goodwill 185,188

c Acquisition Cost
Acquisition cost 2,053,125
Non-controlling interest 1,150,000
Total 3,203,125
Fair Value 2,873,750
Goodwill 329,375