Hello大家好,我是高顿财经研究院的Phoebe老师。由于很多同学反映在考试中,做到合并报表大题的时候时间已经所剩不多,而且对整个大题也不知道如何下手。今天Phoebe老师来给大家整理一下FA中必考题型之合并报表的几大常见考点,以帮助更多同学在该题型的考察中更快更精准地得到大部分的分数。
①判断控制成立的条件:
An investor controls an investee if and only if the investor has all the following(形成控制同时需要满足以下三大条件):
A)Power over the investee to direct the relevant activities;
B)Exposure,or rights,to variable returns from its involvement with the investee;
C)Ability to use its power over the investee to affect the amount of the investor’s returns.
Example of control(常见的例子有):
A)Voting rights(>50%ordinary shares);
B)Rights to appoints,reassign or remove key management personnel;
C)Rights to appoint or remove another entity that directs relevant activities;
D)Management contract.
②购买对价consideration计算:
Consideration may consist of(常见的对价有cash和shares两种)
A)Cash(以cash的形式进行收购,直接记录cash值)
P purchased xx shares/xx%of shares of S for XX
P purchased xx shares/xx%of shares of S for XX per share
B)Shares(以股换股)
Share exchange on a X for Y basis(代表每获取子公司Y股股票,母公司需付出X股股票)
Share consideration=母公司获取子公司股数*X/Y*母公司收购日股价
③商誉的计算:
Goodwills=Considerations+NCI at acquisition date-FV of net assets of S at acquisition date
计算Goodwill的时候,用的是consideration的公允价值,加上NCI的公允价值,减去子公司的净资产(net assets)。其中的retained earning和share capital,是用子公司在收购日当天的数字。
④未实现利润PUP(provision for unrealised profit)的计算:
首先根据内部销售的售价和成本把利润算出来,再考虑期末还没卖出去的(还留在库存里的部分)对应的比例,计算出这部分unrealised profit的值。
未实现利润PUP(provision for unrealised profit)的影响:
A)P sold to S:
Group RE=母公司RE-URP+子公司收购后产生的RE*P%
NCI at reporting date=NCI at acq.date+子公司收购后产生的RE*NCI%
B)S sold to P:
Group RE=母公司RE+(子公司收购后产生的RE-URP)*P%
NCI at reporting date=NCI at acq.date+(子公司收购后产生的RE-URP)*NCI%
⑤合并利润表:
⑥合并资产负债表:
A)Share capital/share premium是母公司单体报表里的数值。
B)Retained earnings=Parent's retained earnings+Group's share of post reatained earnings-unrealised profit。
C)NCI=fair value at acquisition+share of post-acquisiton retained earnings。另外,如果是子公司卖货给母公司,则要另外考虑PUP属于少数股东的份额。
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