子公司RE計(jì)算為何不計(jì)減值？

請(qǐng)問計(jì)算母公司最后的RE時(shí)要按照持股比例分?jǐn)侴W,，為什么計(jì)算子公司的RE時(shí)不按比例分?jǐn)侴W,？

Comprehensive income 2021-04-09 17:51:56

問題來源：

Statement of Financial Position at 31Dec. 20x9
	Bailey $m	Hill $m	Camp $m
Non-current asset
PPE	2,300	1,900	700
Invest. in Hill	720
Invest. in Camp	225
Current asset	3,115	1,790	1,050
Total Asset	6,360	3,690	1,750
Equity
share capital $1	1,000	500	240
R.E.	3,430	1,800	330
Total equity	4,430	2,300	570
Non-current Liability	350	290	220
Current Liability	1,580	1,100	960
Total E&L	6,360	3,690	1,750

Dividend paid in the year(from post-acquisition profits)

250

Bailey, a public limited company, has acquired shares in two companies. The details of the acquisitions are as follows:

Statement of Profit or Loss and OCI for the year ended 31Dec. 20x9
	Bailey $m	Hill $m	Camp $m
Revenue	5,000	4,200	2,000
COS	(4,100)	(3,500)	(1,800)
Gross profit	900	700	200
expenses	(320)	(175)	(40)
Dividend from H & C	36
Profit before tax	616	525	160
Income tax	(240)	(170)	(50)
Profit for the year	376	355	110
Other comprehensive income
Gain on revaluation	50	20	10
T.C.I.	426	375	120

Consolidated Profit or loss and Other Comprehensive Income
Revenue (5000+4200-200)	9,000
Cost of sales (4100+3500+10-200+20）	(7,430)
Gross profit	1,570
Distribution and Admin.(320+175+15)	(510)
Share of profit of associate (W8)	22
Profit before tax	1,082
Income tax(240+170)	(410)
Profit for the year	672

Other comprehensive income
gain on revaluation(50+20)	70
share of gain on revaluation of A (W8)	2
Total comprehensive income	744
Profit attributable to:
Owner of the parent（β）	548
N.C.I. (W6)	124
	672
T.C.I. attributable to:
Owner of the parent (β)	612
N.C.I. (W6)	132
	744

Consolidated Statement of Financial Position
Asset
N.C.A.
PPE	2300+1900+100-40	4,260
GW (w2)		110
Invest. in Associate(w7)		243
		4,613
Current asset	3115+1790-20	4,885
Total asset		9,498
Equity and liability
Share capital		1,000
Reserves(w4)		4,216
		5,216
N.C.I. (W5)		962
Total equity		6,178
N.C.L.	350+290	640
C.L.	1,580+1100	2,680
Total equity and liability		9,498