All the figures are in $ "million"

Calculation of Goodwill:
Purchase Consideration:
Cash Consideration 210.00
Deferred Consideration 100.00
Add: Fair value of NCI at acquisition date 83.00
Less: Net assets of subsidiary at acquisition d (296.00)
Goodwill at acquisition date 97.00
Less: Imapairment (20.00)
Goodwill at reporting date 117.00

Non-Controlling assets:
Fair value of NCI 83.00
NCI share on post acquisition reserve 18.50
Less: Impairment (5.00)
96.50

Group Retained Earning:

P's Retained earning 160.00
P's Share on post acquisiton earning 52.50
Less: Impairment (15.00)
Less: Unwinding(Finance Cost) (8.00)
189.50

Revaluation Surplus:
P's revaluation surplus 45.00
P's share on S's revaluation surplus 3.00
48.00

Share Premium:
P's share Premium 80.00
WN 1: Group Structure
Parent(P) Highveldt
Subsidiary(S) Samson
Acquisition Date 1st April 20X8
Parent's % 75.00%
NCI% 25.00%

WN 2: Net Asset of Subsidiary

Acquisition dateReportiong date
Share capital 80.00 80.00
Share premium 40.00 40.00
Revalaution reserve (Land&building) 0.00 4.00
Retained earnings 134.00 210.00
Add: Fair value adjustment of land & buildi 20.00 20.00
Add: Fair value of brand 40.00 40.00
Less: Amortization of brand 0.00 (4.00)
Less: Development cost written off (18.00) (18.00)
Less: PURP 0.00 (2.00)
296.00 370.00

WN 3: PURP
PURP 2.00
Post acquisition difference
0.00
0.00
4.00
76.00
0.00
0.00
(4.00)
0.00
(2.00)
74.00