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P S Dr Cr Conso

Cash 10 5 15
Ar 150 55 205
plant 800 500 1300
Land 200 100 300
Inv in sub 500 500 0
goodwill 20 20
1660 660 1840

Ap 60 30 90
Loans 400 150 550
Share capital 1000 200 200 1000
RE 200 280 280 200
1660 660 500 500 1840
P S Dr Cr Conso
Cash 10 5 15
Ar 150 55 205
plant 700 500 1200
Land 200 100 300
Inv in sub 605 605 0
patent 125 125
1665 660 1845 gain on b

Ap 60 30 90
Loans 400 150 550
Share capital 1000 200 200 1000
RE 205 280 280 205
1665 660 605 605 1845
P S Dr Cr Conso
Cash 10 5 15 Land
Ar 150 55 205
plant 800 500 1300
Land 200 100 300
Inv in sub 550 550 Share capital
goodwill 0 RE
1710 660 2370 Revaluation surplus
Goodwill
Ap 60 30 90
Loans 400 150 550
Share capital 1050 200 1250 Share capital
RE 200 280 480 RE
1710 660 0 0 2370 Goodwill
30
Revaluation surplus 21
Deferred tax laibility 9

Share capital 200 0


280
Revaluation surplus 21
49
Inv in S 550

Share capital 200


280
70
Inv in S 550
L b Dr Cr Conso
Cash 100 25 125
Ar 200 45 245
plant 1700 600 2300
Land 3500 3000 6500
Inv in sub 4000 4000 0
Pt 400 400
goodwill 200 200
9500 3670 9770

Ap 100 50 150
Loans 1400 220 1620
Share capital 5500 3000 3000 5500
RE 2500 400 400 2500
9500 3670 4000 4000 9770
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P S Dr Cr Conso
Sales 300 100 400
COGS -100 -40 -140
Other exp -60 -30 -90
Goodwill impairment loss 5 -5
Profit 140 30 165
RE-opening 200 280 280 200

RE - 2016 340 310 365


Share capital 1000 200 200 1000
AP 60 40 100
Loans 600 250 850
2000 800 2315

Cash 50 25 75
Ar 250 75 325
plant 1000 100 1100
Land 200 600 800
Inv in sub 500 500 0
goodwill 20 20
acsumulated im loss 5 -5
2000 800 505 500 2315