yung0122 2014-12-19 23:38
IF
interest income (subsidiary) $9000
interest expense to parent $ 9000
做consolidation 時要eliminate
Dr interest income (subsidiary) $9000
Cr interest expense to parent $ 9000
依個adjustment會令 subsidiary's income statement 變左
但點計NCI's share of profit 5包依個?
Roport 2014-12-20 13:50
[quote]原帖由 [i]yung0122[/i] 於 2014-12-19 11:38 PM 發表 [url=http://www.discuss.com.hk/redirect.php?goto=findpost&pid=405115816&ptid=24151844][img]http://www.discuss.com.hk/images/common/back.gif[/img][/url]
IF
interest income (subsidiary) $9000
interest expense to parent $ 9000
做consolidation 時要eliminate
Dr interest income (subsidiary) $9000
Cr interest expense to parent $ 9000
依 ... [/quote]
=> The profit shared by NCI = [Profit after tax - preference dividend in S Ltd (Subsidiary)]
x percentage of ordinary shareholdings hold by NCI in S Ltd
So, the elimination of interest (within the group) has no impact on NCI
[[i] 本帖最後由 Roport 於 2014-12-20 01:55 PM 編輯 [/i]]
yung0122 2014-12-20 21:27
我想問interest expense係5係profit after tax 入面
Roport 2014-12-20 21:55
[quote]原帖由 [i]yung0122[/i] 於 2014-12-20 09:27 PM 發表 [url=http://www.discuss.com.hk/redirect.php?goto=findpost&pid=405165967&ptid=24151844][img]http://www.discuss.com.hk/images/common/back.gif[/img][/url]
我想問interest expense係5係profit after tax 入面 [/quote]
Yes
yung0122 2014-12-21 13:50
個條double entry Cr. interest expense 5係應該要加番入去profit after tax度咩?
Roport 2014-12-21 16:57
[quote]原帖由 [i]yung0122[/i] 於 2014-12-21 01:50 PM 發表 [url=http://www.discuss.com.hk/redirect.php?goto=findpost&pid=405202039&ptid=24151844][img]http://www.discuss.com.hk/images/common/back.gif[/img][/url]
個條double entry Cr. interest expense 5係應該要加番入去profit after tax度咩? [/quote]
=> You make the (eliminated) entry on consolidation level
while NCI share the profit on company level (i.e. in subsidiary)
It is two different thing.
yung0122 2014-12-21 19:49
i c.....
thz so much
fb2d905c69ae04 2022-8-30 21:42
[quote]原帖由 [i]Roport[/i] 於 2014-12-21 16:57 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=405210994&ptid=24151844][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
=> You make the (eliminated) entry on consolidation level
while NCI share the profit on company level (i.e. in subsidiary)
It is two different thing. [/quote]
正確嚟講，係因為冇unrealised profit，所以唔使調整NCI's share of profit。