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Statements of fiancial position as at 1 April 20X0

Maker Ltd Shaker Ltd
$000 $000
Issued capital 20,000 8,000
Revaluation surplus 5,600 2,400
Retained earnings 12,500 4,600
Payable to Maker Ltd - 2,800
Trade and other payables 8,500 -
46,600 17,800

Property, plant and equipment 20,300 9,040

Inventories 9,050 5,800
Receivable from Shaker Ltd 2,800 -
Other current assets 1,950 2,960
Investment in Maker Ltd 12,500 -
46,600 17,800

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Acquisition analysis for Maker Ltd's investment in Shaker Ltd

$000 $000
Consideration transferred:
Purchase consideration 12,500
Non controlling interest (Refer Note 1 below) 4,500
17,000
Identifiable assets and liabilities assumed
at date of acquisition represented by:
Issued capital 8,000
Revaluation surplus 2,400
Retained earnings 4,600
Identifiable assets and liabilities assumed at fair value 15,000
100% goodwill on acquisition (Refer Note 1 below) 2,000

Note 1
At 1 April 20X0 the fair value of NCI in Shaker Ltd was $ 4,500,000.
Using the proportionate interest goodwill method the NCI at 1 April
20X0 is $15,000,000 x 25% = $3,750.000.
The 100% goodwill amount of $2,000,000 is attributed to:
$
PI proportionate interest in goodwill 1,250,000
NCI interest in goodwill 750,000
(2,000,000 - 1,250,000 = 750,000)
Total 2,000,000

The NCI interest in goodwill can be reconciled as: $

Fair value of NCI 4,500,000
Proportionate interest in identifiable assets and liabilities 3,750,000
NCI interest in goodwill 750,000

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Balance Sheets as at 1 April 20X0

Maker Shaker Eliminations Consolidated
Ltd Ltd and adjustments
$000 $000 $000 Ref $000 $000
Issued capital 20,000 8,000 6,000 a 22,000

Revaluation surplus 5,600 2,400 1,800 a 6,200

Retained earnings 12,500 4,600 3,450 a 13,650

NCI - equity a 750 750

See Note 1
Payable to Maker Ltd - 2,800 2,800 b -
Trade and other payables 8,500 - 8,500
46,600 17,800 51,100

Property, plant and equipment 20,300 9,040 29,340

Inventories 9,050 5,800 14,850
Receivable from Shaker Ltd 2,800 - b 2,800 -
Other current assets 1,950 2,960 4,910
Investment in Maker Ltd 12,500 - a 12,500 -
Goodwill on acquisition - - 2,000 a 2,000
46,600 17,800 16,050 16,050 51,100

Note 1
Amount included as part of NCI in NCI memorandum account.
Total amount of NCI from memorandum account is included
in the consolidated statement of financial position.
NCI share of equity is increased by $750 to reflect the difference between the fair
value of NCI ($4,500) and the NCI share of identifiable assets and liabilities ($3,750).

CWorksheet
353411757.xls

CWorksheet
 353411757.xls

Consolidation journal entries 1.4.20X0

(a) Elimination of investment in Minor Ltd against 75% of pre-acquisition equities.

$000 $000
Dr. Issued capital 6,000
Dr. Revaluation surplus 1,800
Dr. Retained earnings 3,450
Dr Goodwill on acquisition 2,000
Cr. NCI - equity 750
Cr. Investment in Maker Ltd 12,500

(b) Elimination of inter-company payable and receivable.

$000 $000
Dr. Payable to Maker Ltd 2,800
Cr. Receivable from Shaker Ltd 2,800

CJournal
 353411757.xls

NCI memorandum account

Minor Ltd NCI
$000 $000
(a) Share Capital 8,000
Direct NCI 25% 2,000

(b) Revaluation surplus 2,400

Direct NCI 25% 600

(c) Retained earnings 4,600

Direct NCI 25% 1,150
3,750
(d) NCI - equity 750
Total NCI 4,500

NCI-Memo
 353411757.xls

PI Consolidated
$000 $000

20,000 22,000

5,600 6,200

12,500 13,650

750
38,100 42,600

NCI-Memo
 353411757.xls

Maker Ltd group

Consolidated statement of financial position as at 1 April 20X0
\ Consolidated
$000
Assets
Current assets
Inventories 14,850
Other current assets 4,910
Total current assets 19,760

Non current assets

Property, plant and equipment 29,340
Goodwill on acquisition 2,000
Total non current assets 31,340
Total assets 51,100

Liabilities
Current liabilities
Trade and other payables 8,500
Total current liabilities 8,500
Total liabilities 8,500
Net assets 42,600

Equity
Issued capital 20,000
Revaluation surplus 5,600
Retained earnings 12,500
Total equity attributable to equity holders of Maker Ltd 38,100
Non-controlling interest 4,500
Total equity 42,600

Cons_Stat