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13 Excelfiles Student Text Assignments 2010

The balance sheet shows assets and liabilities for Mater and Filia as of December 31, X1, with Mater having total assets of 3,800 and Filia having total assets of 1,800; Mater has an investment in Filia of 160 representing 80% ownership of Filia's capital; liabilities make up the majority of the balances for both Mater and Filia.

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51 views

13 Excelfiles Student Text Assignments 2010

The balance sheet shows assets and liabilities for Mater and Filia as of December 31, X1, with Mater having total assets of 3,800 and Filia having total assets of 1,800; Mater has an investment in Filia of 160 representing 80% ownership of Filia's capital; liabilities make up the majority of the balances for both Mater and Filia.

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PhoulLit
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as XLS, PDF, TXT or read online on Scribd
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Balance sheet as at 31 December X1

(in thousands of Units)

Mater Filia
Fixed assets (net) 1,500 550
Investment in Filia Company 160 -
Inventories 930 510
Other current assets 1,210 740
Total assets 3,800 1,800
Capital 500 200
Reserves 780 600
Net income 220 150 760
Liabilities 2,300 850
Total equity and liabilities 3,800 1,800

Mater investment in Filia 160 for 80% of capital


Balance sheet as at 31 December X1

(in thousands of Units)

Mutter Tochter
Fixed assets (net) 22,000 16,000
Investment in Tochter Company 10,000 -
Inventories 34,000 10,000
Other current assets 25,700 (1) 9,200
Total assets 91,700 35,200
Capital 40,000 15,000
Retained earnings/Reserves 14,000 6,000
Net income 7,000 4,000
Debts 30,700 10,200 (2)
Total equity and liabilities 91,700 35,200
(1) Includes a loan to Tochter 1,000
(2) Includes a debt to Mutter 1,000

Mutter investment in Tochter 10,000 for 60% of capital


Mutter paid 10,000 for 16,000 of shareholders' equity (including retained
Difference to explain 400 earnings and net income)
of capital
of shareholders' equity (including retained
earnings and net income)
Mutter Retreatment

Fixed assets (net) 22,000


Investment in Tochter Company 10,000 -10,000
Goodwill 400
Inventories 34,000
Other current assets 25,700 -600

Total Assets 91,700 -10,200

Group interests
Stockholders Equity (M) 40,000
Retained Earnings (M) 14,000
Reserves from consolidation

Net income of Mutter 7,000


Net income of Tochter (M)

Debts 30,700

Total Liabilities 91,700

31220
Tochter Proportional

Consolidation

16000*60%=9600 31,600
0 0
0 400
10000*60%=6000 40,000
9200*60%=5520 30,620

21,120 102,620

40,000
14,000
(15000+6000)*60%-9600=3000 3,000

7,000
4000*60%=2400 2,400

(10200-1000)*60%=5520 36,220

102,620
China International Marine Containers 2008

Consolidated balance sheet (aggregated)


31 December
RMB'000 2008 2007
Liabilities and shareholders’ equity

Current liabilities 1,011,268 1,821,669


Non-current liabilities 6,126,019 3,871,579

Shareholders’ equity
Share capital 2,662,396 2,662,396
Capital reserve 1,118,064 3,376,580
Surplus reserve 3,577,588 3,497,045
Retained earnings 1,064,613 1,493,044

Translation differences of financial


statements denominated in foreign
currency (1,269,893) (974,163)

Total equity attributable to the


shareholders of the company 13,428,901 15,913,757
Minority interests 1,505,547 1,628,544
Total equity 14,934,448 17,542,301

Honda 2009

Consolidated balance sheet (excerpts)


31 March
Yen in millions 2008 2009

Current liabilities 4,672,336 4,237,368

Long-term debt, excluding current 1,836,652 1,932,637

Other liabilities 1,414,270 1,518,568

Total liabilities 7,923,258 7,688,573

Minority interests in consolidated s 141,806 123,056

Stockholders’ equity:
Common stock 86,067 86,067
Capital surplus 172,529 172,529
Legal reserves 39,811 43,965
Retained earnings 5,106,197 5,099,267
Accumulated other comprehensive in (782,198) (1,322,828)
Treasury stock, at cost (71,927) (71,712)
Total stockholders’ equity 4,550,479 4,007,288
EVN AG 2007/2008

Consolidated balance sheet (aggregated)


30 September
TEUR 2008 2007
Equity
Equity attributable to EVN aG shareh 2,975,927.3 2,788,012.5
Minority interest 232,532.3 226,720.8
3,208,459.6 3,014,733.3

Non-current liabilities 2,655,280.3 2,400,553.0


Current liabilities 772,535.8 846,639.6

Total equity and liabilities 6,636,275.7 6,261,925.9

Cobra Bio 2008

Consolidated balance sheet (aggregated)


30 September
GBP'000 2008 2007

Current liabilities 4,263 3,023


Non-current liabilities 2,467 2,806

Equity
Called up share capital 443 1,959
Deferred shares 1,763 -
Share premium 10,411 9,634
Merger reserve 29,729 29,729
Other reserves 473 453
Profit and loss reserve (38,781) (35,506)
Total equity 4,038 6,269
Company Bosmans Book value Fair value
Fixed assets 500 560
Inventories 400 390
Receivables and cash 200 170

Balance sheet Bosmans Badings


Fixed assets 700 500
Inventories 600 400
Receivables and cash 150 200
Total 1,450 1,100
Bosmans Badings
Capital 400 600
Reserves 500 280
Liabilities 550 220
Total 1,450 1,100
Number of shares 4,000 6,000
Par value 100 100

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