3 Total Shares 4000

Market Value Per Share 106.7

Equity Investment 426800

4 Total Shares 4000

Cash dividends per share 4.5
Dividend Revenue 18000

5 4000 x 10% = 400

4000 + 400 = 4400
426800 / 4400 = 97

6 Proceeds
(1500 x 95) 142500
BV
(1500 x 97) 145500
Loss on Sale 3000

7 Selling Price 142500

Initial Cost
(413600 x 1500/4400) 141000
Gain 1500

8 # of shares Value
4400 426800
-1500 -145500
2900 281300
-2900 -278400
Unrealized Loss 2900

9 1200000 x 30% x 9/12 = 270000

10 Cost of investment 1700000

Dividends Received -180000
Share in Profits 270000
Investment CA 1790000

11 Cost of investment 1700000

Dividends Received -180000
Share in Profits 270000
Investment CA 1790000
Amortization
300000 / 5 = 60000
60000 x 9/12 -45000
Investment CA 1745000
12 Cost of Investment 510000
Broker's Fee 5100
Total Acquisition Cost 515100

13 Cost of Investment 515100

Dividends Received
(320000 x 25%) -80000
Share in Profits
(850000 x 6/12 x 50% 106250
CA of Investment 541350

14 Selling Price
(275000 - 2750) 272250
BV of Investment sold -270675
Gain on Sale 1575

15 CA of Investment
(5000 x 49) 245000

16 Cost Market Gain (Loss)

AB 28000 34000 6000
CD 170000 153000 -17000
EF 315000 295000 -20000
Total Unrealized Loss -31000

17 Selling Price
(1000 x 155) - 900 154100
Market Value -153000
Gain 1100

18 AB
(200 x 150) 30000
EF
(2000 x 153) 306000
Balance 336000

20 2000 x 5 = 10000

21 2000 x 98 = 196000

22 2400000 x 30% x 6/12 = 360000

23 CA of Investment 4840000
Dividends Received 140000
 Share in Profit
(2400000 - 480000) x 25% -480000
Initial Investment 4500000

24 CA of Investment 12000000
Dividends Received 1000000
Share in Profit -2500000
Amortization 100000
Initial Investment 10600000

25 Cost of Investment 2500000

Share in Profits 240000
Dividends Received -30000
CA of Investment 2710000

26 Cost of Investment 200000

Share in Profits 150000
Dividends Received -90000
CA of Investment 260000

27 900000 x 25% = 225000

28 Investment Cost 650000

CAINA 500000
Excess of cost over CA 150000
Amount Attributable to UL of:
Land (30% x 250000) -75000
Equipment (30% x 100000) -30000
Goodwill 45000

29 Investment Cost 650000

Amort. of Equipment
(130000/5) x 8/12 -4000
Share in Profits 144000
(600k-120k) x 30%
Dividends Received
(18000 x 4) -72000
CA of Investment 718000

30 Cost of Investment
(30000 x 180) 5400000
Share in Profits
(4.8M-2.960M x 30%) 552000
Dividends Received -120000
CA of Investment 5832000
 2020 Share in Profits
(2.8M x 30%) 840000
Dividends Received
(1.7M x 30%) -510000
CA of Investment 6162000

31 Selling Price
(20000 x 250) 5000000
BV of Ordinary Shares
(20000 x 205.4)
6162000 / 30000 = 205.4 -4108000
Gain 892000

32 2300000

33 Share in Profits
(1.350M - 650K) x 25% 175000
Amortization of:
Plant (150k x 25%) /10 -3750
Inventories (20000 x 25%) -5000
Income from associate 166250

34 Cash Dividend
(3000 x 4) 12000

35 Selling Price
(1200 x 105) 126000
BV
(1200 x 92) 110400
Gain 15600

37 Reported at 222000

38 1000 / 4 = 250
250 x 124 = 31000

39 FV of Shares Acquired 31000

Subscription Price
(250 x 110) -27500
Investment Income 3500

40 Dividend Received 15000

43 Purchase Price FV Gain(Loss)

Dizon 225000 250000 25000
 Monterey 133000 140000 7000
Garcia 180000 178000 -2000
Unrealized Gains 30000

44 FMV, Dec 4850000

FMV, July 4500000
Unrealized Gain 350000

45 FMV, 2020 1050000

FMV, 2019 950000
Unrealized Gain 100000

46 FMV, 2020 980000

FMV, 2019 920000
Unrealized Gain, Credit 60000

47 FV, 2020 512000

FV, 2019 541000
Unrealized Loss -29000

48 Selling Price 550000

FV 512000
Gain on Sale 38000

49 Since OCI, nothing shall be reported in the income statement.

50 Acquisition Cost 4000000

Profit
(800k x 30 240000
Losses
(320000 x 96000
Dividends
(100000 x 30000
Total Profits 114000
CA 4114000

51 Bonds 1050000
FV of Securities 500000
Total Trading Securities 1550000

52 Acquisition Cost 3000000

FV of Investment 1200000
Cumulative Unrealized Loss 1800000

53 Total Market Value 4500000

 Total Cost 5000000
Cumulative Unrealized Loss 500000

54 CA of Investment 8000000
(200000 x 40)

55 Aggregate FV 320000
Aggregate Cost 360000
Unrealized Loss 40000

56 Unrealized Loss 260000

Unrealized Gain -40000
Total Unrealized Loss 220000

57 Selling Price 1450000

Cost 1700000
Charged to Retained Earnings 250000

58 Since FVOCI, it is not reported in income statement

59 Total Market Value 1450000

(825000 + 625000)

60 Trading Securities 4000000

61 Cost 4250000
Unrealized Loss -230000
Total Cost 4020000
FMV 4120000
Unrealized Gain 100000

62 Acquisition Cost 4700000

FMV 5500000
Gain 800000

63 Security A, 2016 1200000

Security A, 2015 1000000
Unrealized Gain 200000

64 Selling Price 1100000

FMV 1600000
Loss on Sale 500000

65 Sale Price 3500000

Historical Cost 3000000
 Retained Earnings 500000

66 Total Market Value 8400000

Historical Cost of S and T 900000
Cumulative Unrealized Loss 600000

67 Financial Assets 3700000

Unrealized Loss 300000
Historical Cost 4000000

68 Trading Securities 945000

69 Consideration Received 1400000

Purchase Price 1200000
Gain on sale of investment 200000

70 Cost at Year end 3600000

FMV at year end 3300000
Unrealized Loss 300000

71 Acquisition Cost 5000000

FMV of Securities at Year end 4500000
Unrealized Loss 500000

72 Total Market Value 4800000

Total Cost 5000000
Unrealized Loss 200000

73 Sale Price 1500000

CA of shares 1600000
Loss on Sale 100000