proportionate consolidation method是按投资比例分别合并被投资公司的资产和负债，本题计算的是负债。

问题如下：

Based on Gelblum’s estimates, if Zimt is deemed to have joint control of Oxbow, and Zimt uses the proportionate consolidation method, its 31 December 2018 total liabilities (in € millions) will most likely be closest to:

选项：

A.€686. B.€975. C.€1,263.

解释：

B is correct.

Under the proportionate consolidation method, Zimt’s balance sheet would show its own total liabilities of €1,421 − 735 = €686 plus half of Oxbow’s liabilities of €1,283 − 706 = €577. €686 + (0.5 × 577) = €974.5.

考点： proportionate consolidation method会计计量

解析：proportionate consolidation method是按投资比例分别合并被投资公司的资产和负债，本题计算的是负债。

total liabilities =投资公司 liabilities+0.5×被投资公司 liabilities= € 686+(0.5*577)= € 974.5