Outstanding shares of subsidiary 103,000.

00
% of ownership 0.70
Shares acquired by parent 72,100.00

ACQUISITION ANALYSIS
January 1, 2014 70% 30%
CI NCI Total
Cost/FV 1,400.00 600.00 2,000.00
BV of net assets (1,176.00) (504.00) (1,680.00)
CA (70.00) (30.00) (100.00)
Other NCA (70.00) (30.00) (100.00)
Goodwill 84.00 36.00 120.00

BV of net assets, 12-31-2014 2,231.00 CHECKING:

Unamortized excess Net assets, 01-01-2014 (conso)
320.00 20.00 300.00 Net income (conso)
Net assets, 12-31-2014 (conso) 2,531.00 Net assets, 12-31-2014 (conso)

CASE I
CASE II
CASE III
BEFORE AFTER
CI 70% 72,100.00 (10,300.00) 61,800.00 60%
NCI 30% 30,900.00 10,300.00 41,200.00 40%
TOTAL 103,000.00 103,000.00

change
CI 70% 1,771.70 1,518.60 60% (253.10) (parent's books)
NCI 30% 759.30 1,012.40 40% 253.10 (CONSO)
TOTAL NET ASSETS 2,531.00 2,531.00 0.00

PARENT BOOKS SUBSIDIARY

Cash 10,300.00 20.00 206,000.00 NONE
Investment in subsidiary 200,000.00
Share premium 6,000.00

Share premium 53,100.00

Investment in subsidiary 53,100.00

ELIMINATING ENTRY
- DATE OF ACQUISITION (SAME IN CASE 1)
- CURRENT YEAR (SAME IN CASE 1)
- CHANGE IN OWNERSHIP
Investment in subsidiary 253,100.00
NCI 253,100.00

CASE IV
SUBSIDIARY PARENT
Tresury shares 5,150.00 15.00 77,250.00 Cash
Cash 77,250.00 Share premium
Investment in subsidiary

Investment in subsidiary
Share premium

Before Treasury After

CI 0.70 72,100.00 (5,150.00) 66,950.00 68.42%
NCI 0.30 30,900.00 30,900.00 31.58%
Total outstanding 103,000.00 97,850.00

Before After Change

CI 0.70 1,771.70 1,678.88 68.42% (92.82) (parent's books)
NCI 0.30 759.30 774.87 31.58% 15.57 (conso)
Total 2,531.00 2,453.75 (77.25)
Treasury (77.25)
After 2,453.75
 FULL PARTIAL NCI (Full) NCI (partial) CI (Investment - equity method)
01-2014 (conso) 2,000.00 1,964.00 600.00 564.00 1,400.00
551.00 20.00 531.00 531.00 159.30 159.30 371.70
31-2014 (conso) 2,531.00 2,495.00 759.30 723.30 1,771.70

parent's books)
 77,250.00
hare premium 22,750.00
nvestment in subsidiary 100,000.00

nvestment in subsidiary 7,181.58

hare premium 7,181.58

ELIMINATING ENTRY
- DATE OF ACQUISITION (SAME IN CASE 1)
- CURRENT YEAR (SAME IN CASE 1)
- CHANGE IN OWNERSHIP
Investment in subsidiary 92,818.42
parent's books) NCI 15,568.42
Treasury share 77,250.00
ment - equity method)