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    SOCE Format PDF

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    BILAL RAZA
    This document shows the consolidated statement of changes in equity for Alpha Group for the year ended 31 December 2018. It shows movements in share capital, retained earnings, share premium, and revaluation reserve accounts, including an opening balance, profit for the year, other comprehensive income, and dividends paid. It also shows the balances for non-controlling interests and a total for shareholders' equity. The notes provide additional details on components of retained earnings and reserves from subsidiaries and adjustments for consolidation.

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    SOCE Format PDF

    Uploaded by

    BILAL RAZA
    197 views1 page
    This document shows the consolidated statement of changes in equity for Alpha Group for the year ended 31 December 2018. It shows movements in share capital, retained earnings, share premium, and revaluation reserve accounts, including an opening balance, profit for the year, other comprehensive income, and dividends paid. It also shows the balances for non-controlling interests and a total for shareholders' equity. The notes provide additional details on components of retained earnings and reserves from subsidiaries and adjustments for consolidation.

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    This document shows the consolidated statement of changes in equity for Alpha Group for the year ended 31 December 2018. It shows movements in share capital, retained earnings, share premium, and revaluation reserve accounts, including an opening balance, profit for the year, other comprehensive income, and dividends paid. It also shows the balances for non-controlling interests and a total for shareholders' equity. The notes provide additional details on components of retained earnings and reserves from subsidiaries and adjustments for consolidation.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    197 views1 page

    SOCE Format PDF

    Uploaded by

    BILAL RAZA
    This document shows the consolidated statement of changes in equity for Alpha Group for the year ended 31 December 2018. It shows movements in share capital, retained earnings, share premium, and revaluation reserve accounts, including an opening balance, profit for the year, other comprehensive income, and dividends paid. It also shows the balances for non-controlling interests and a total for shareholders' equity. The notes provide additional details on components of retained earnings and reserves from subsidiaries and adjustments for consolidation.

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    © All Rights Reserved
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    of 1

    CFAP-1 CSOCE

    Alpha Group
    Consolidted Statement of Changes in Equity
    For the year ended 31st December 2018

    Share Capital Consolidated Retained Earnings Consolidated Share Premiun Consolidated Revaluation Reserve Total Non Controliing Interest Total
    Balance as on 1 January 2018 ( N-1) 1,000.00 359.60 500.00 105.00 1,964.60 80.40 2,045.00
    Profit for the year (N-2) - 90.00 90.00 10.00 100.00
    Other Comprehensive Income (N-3) - 18.00 18.00 2.00 20.00

    AH
    Subsidiary Acquired (N-4) - - - - -
    Subsidiary Disposal (N-5) - - - - -
    Dividend Paid (N-6) - (100.00) (100.00) - (100.00)
    Dividend Paid to NCI (N-7) - - - (5.00) (5.00)
    -
    Balance as on 31 December 2018 1,000.00 349.60 500.00 123.00 1,972.60 87.40 2,060.00

    (N-1) CRE CRR NCI Total


    Parent RE B/F 100.00 - - 100.00
    Parent RR B/F - 73.00 73.00
    Subsidiary RE -Post - BF 270.00 - 30.00 300.00
    Subsidiary RR -Post - BF - 27.00 3.00 30.00
    NCI Value @ Acquisition - 50.00 50.00
    Associate Share ( Investment date to B/F) 20.00 - 20.00
    Associate Share ( Investment date to B/F) 5.00 - 5.00

    Consolidation Adjustments ( Acquisition to B/F)


    Inventory - URP ( If Subsidiary is Seller) (9.00) (1.00) (10.00)
    Inventory - URP ( If Parent is Seller) (5.00) - (5.00)
    Recording of Extra Dep / Amort on FV Adjustment (1.80) (0.20) (2.00)
    Impairment of Full Goodwill (4.50) (0.50) (5.00)
    Elimination of Extra Depreciation (S is seller) 0.90 0.10 1.00
    Elimination of Gain on sale of PPE (S is seller) (5.40) (0.60) (6.00)
    Any other adjustment -affecting Parent (2.00) - (2.00)
    Any other adjustment -affecting Subsidiary (3.60) (0.40) (4.00)

    359.60 105.00 80.40 545.00

    (N-2) This figure will be fetched from CSOCI


    (N-3) This figure will be fetched from CSOCI . It shall be shown in relevant reserve column
    (N-4) NCI Value at the time of acquisition shall be shown here
    (N-5) NCI Value at the time of Disposal shall be shown here
    (N-6) It is dividend paid by parent
    (N-7) It is dividend paid by subsidiary to NCI

    Mirza Ali Hassan , ACA Page -1

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