✔ 最佳答案
如果純粹以持股量的因素考慮, 不考慮其他可控制公司的因素, A和B是Associate的關係, 不是parent-subsidiary關係.
在A的conso. income statement裡會有一部分叫share of profit/loss in associate, 計法是B的PAT*持股百分比, 但有時會因為要做一些Adjustment, 計法未必是直接從B的income statement裡找PAT直接乘, 例如B的Fixed asset fair value有變, 相應折舊也會變. 又例如如果A公司有同associate做交易, 或者associates之間又有交易, 相應的unrealized profit亦要在計算share of profit/loss in associate時考慮.
Dividend會在Conso. balance sheet裡的investment in associate裡計算. 另一方面, 在A的conso. income statement裡的Dividend income亦要扣associate給A的股息.
2009-05-31 18:16:54 補充:
我舉個例(排除計算subisdiary):
A係I/S裡面個Dividend income有$500,000, 而B比A $300,000股息, 上年的investment in associate有$1,000,000. B的PAT有$5,000,000, 而A持有B 30%股票. 假設無任何intra group transactions.
2009-05-31 18:17:05 補充:
A的conso. I/S:
Dividend income係$200,000.
share of profit of associate係5,000,000*30%
B/S:
Inv. in associate: $1,000,000+5,000,000*30%-$200,000
持股15%, B當係A的small investment, associate要20%-50%持股量. 收到股息就Dr: Bank Cr: Dividend income
2009-06-01 07:44:17 補充:
sorry, 打錯, 應該係減$300,000.