Muhammad Usman Waheed

ASSETS Non Current Assets PPE Intangable Asset Goodwill Investment In Associate - Current Assets 35100 TOTAL ASSETS 141800 Equity & Liability Share Capital Retained Earnings NCI - Liability Deffered Tax Other Liability Deffered Consideration Total Equity & Liability - W1- Group Structure 80% At 1st Oct 20X0 W2- Net Assets Of Subsidary Share Capital Retained Earnings FV Adj Dep Fv Adj Dep TOTAL W3- Goodwill Cash Deffered Consideration Add FV of NCI Less Net Assets At Acq Goodwill At Acq Less Impairment TOTAL W4- Non Controlling Interest FV OF NCI Post Acq Share Less Impairment Share TOTAL W5- Group Retained Earning Retained Earning (P) Post Acq Share Less Impairment loss (A) PURP(P:S) Profit In Associate Less Unwinding TOTAL At Acq At Rep Post Acq- - - - - - - -2500 -600 200 - 4500 W6- Investment in Associate Investment/Cash Share of profit Less Impairment Share TOTAL - -