Consideration

Cash 200M
Contingent 10M
Total 210M
Less: FV of net assets -116
Goodwill 94M
Consideration 1,960,000
NCI (700000*30%) 210,000
Total 2,170,000
Less: FV of net assets -700000
Goodwill 1,470,000
Optimus
Consideration (720000*12)
Less: FV of net assets (13.2M-3.6M)
Bargain
Rattrap
Consideration (70000*12)
Less: FV of net assets ((1.2M-420k)
Goodwill

RE before acquisition
Bargain
RE after acquisition
 8,640,000
9,600,000.00
- 960,000

840,000
780,000.00
60,000

-840000
960,000
120,000
Book value (450000-87500) 362,500
Land 130,000
Building 80,000
FV net assets 572,500
20%
114,500

Consideration 500000
NCI ((500k-42k)/80%)*20% 114500
Total 614500
FV net assets - 572,500
Goodwill 42,000

Consideration (500k+23k) 523000

NCI 122750
Total 645750
FV net assets - 572,500
Goodwill 73,250
Consideration 190,000
NCI (165000*10%) 16,500
Total 206,500
FV net assets (305k-140k) - 165,000
Goodwill 41,500

Consideration 190,000
(165000*90%) 148,500
Goodwill 41,500

Total assets (BV)-acquirer 815,000

Investment - 190,000
Total assets (FV)-acquiree 305,000
Goodwill 41,500
Total assets 971,500
Liabililities (130k+140k) 270,000
Equity 701,500

Ordinary shares 600,000

RE 85,000
NCI 16,500
Consolidated equity 701,500
Total Equity ( The Voice) 406,000
Issued shares 75000
Bargain 85500
Share ( net loss of ( 50000*30%) -15000
NCI 46000
Gain- remeasurement 19500
617,000
Acquisition related cost - 18,000
Total Equity ( 12/31/2013) 599,000

Carrying amount (105000-15000) 90000

FV previous interest 109500
Gain 19500

Consideration 219000
(219000/60%)*30% 109500
NCI (640000-180000) 460000 * 10% 46000
Total 374500
FV net assets -460000
Bargain -85500