Thursday, September 18, 2008
Consolidated Accounts : Part 6(1)
如果母公司也有投资子公司的优先股(Preference Shares)，那属于集团的部分的Preference Share Capital和Share Premium of Preference Share将会transfer 去Cost of control account以便能与Preference Share的investment cost 在Cost of control account里相互eliminate 。如果投资价高过股票面值，它的差价将会是商誉(Goodwill on consolidation)。其余不属于集团的Preference Shares 和Share Premium of Preference Shares将被transfer去Minority Interest里。
Monday, September 15, 2008
Consolidated Accounts : Part 5(1)
小股东利益(Minority Interest)是指当集团没有拥有子公司100%的股权时，那些不属于集团所持有的股权利益。比如说母公司拥有子公司80%的股权，其余并不属于集团的的20%股权我们称它为小股东利益(Minority Interest)。
用回以上的例子，只是把“P S/B acquired the entire shares of S S/B on 31 December 2007 for RM 16,000”改成“P S/B acquired 75% shares of S S/B on 31 December 2007 for RM 16,000”
用回以上的例子，只是把“P S/B acquired the entire shares of S S/B on 31 December 2007 for RM 16,000”改成“P S/B acquired 75% shares of S S/B on 31 December 2007 for RM 16,000”
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