开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

404 not found · 2025年05月05日

这道题为什么增发股票一定要增加母公司所有者权益?

NO.PZ2023040501000017

问题如下:

Suburban purchased HiQ Printers, which had high speed production printing presses in all of Suburban’s distribution areas. Suburban purchased 60% of the company’s shares in exchange for its own shares. At the time of the purchase, there were 8 million shares of HiQ Printers outstanding trading at $14 per share. The fair value of HiQ Printers’ net identifiable assets at that time was $99 million. Exhibit 4 shows the shareholders’ equity of both companies prior to the business combination.

Suburban, which reports under US GAAP, has a history of purchasing community news groups from around the country.

Exhibit 4 Shareholders’ Equity for Suburban Publishers and HiQ Printers

Prior to the Combination in January 2013


Immediately following its business combination with HiQ Printers, the total shareholder’s equity (in thousands) on Suburban’s consolidated financial statements is closest to:

选项:

A.

$577,000.

B.

$571,800.

C.

$532,200.

解释:

The shareholders’ equity section of the post-acquisition consolidated balance sheet will consist of the capital stock and retained earnings account of the parent and the non-controlling interest of the minority shareholders. Under US GAAP, the value of the non-controlling interest is equal to the non-controlling interest’s proportionate share of the subsidiary’s fair value.


母公司有那么大的retained earning,为什么不拿retained earning转paid in capital,权益科目一增一减,母公司的所有者权益可以不变呀

1 个答案

王园圆_品职助教 · 2025年05月05日

同学你好,因为CFA上课过程中,从来没有学过可以用留存收益转增股本的这种方式呢

对CFA这里来说,只要是需要对外收购子公司,那必然就要新发股票给到子公司,那这些新发的股票必然会带来equity的整体变大——这里的处理本质和发行债权募集资金以后用募集的钱购买子公司没有任何区别,本质都是融资获得现金然后换取子公司股权的行为

助教不知道你说的这种方式是否可以用来收购子公司,同学有兴趣可以咨询一下会计相关专业人士。但是在CFA这里的考题中,肯定不会有你说的这种方式来收购子公司的,同学以后碰到同类题目可以直接不用考虑你说的这种形式了哦

  • 1

    回答
  • 0

    关注
  • 3

    浏览
相关问题

NO.PZ2023040501000017 问题如下 SuburbpurchaseHiQ Printers, whihhigh speeproction printing presses in all of Suburban’s stribution areas. Suburbpurchase60% of the company’s shares in exchange for its own shares. the time of the purchase, there were 8 million shares of HiQ Printers outstanng trang $14 per share. The fair value of HiQ Printers’ net intifiable assets thtime w$99 million. Exhibit 4 shows the shareholrs’ equity of both companies prior to the business combination.Suburban, whireports unr US GAAP, ha history of purchasing community news groups from arounthe country.Exhibit 4 Shareholrs’ Equity for SuburbPublishers anHiQ PrintersPrior to the Combination in January 2013Immeately following its business combination with HiQ Printers, the totshareholr’s equity (in thousan) on Suburban’s consolitefinancistatements is closest to: A.$577,000. B.$571,800. C.$532,200. The shareholrs’ equity section of the post-acquisition consolitebalansheet will consist of the capitstoanretaineearnings account of the parent anthe non-controlling interest of the minority shareholrs. Unr US GAAP, the value of the non-controlling interest is equto the non-controlling interest’s proportionate share of the subsiary’s fair value. 这道题其实不用管H公司的capitstock和RE吗?如果用现金收购的话需要用到capitstock和RE吗?

2024-08-07 21:15 1 · 回答

NO.PZ2023040501000017 问题如下 SuburbpurchaseHiQ Printers, whihhigh speeproction printing presses in all of Suburban’s stribution areas. Suburbpurchase60% of the company’s shares in exchange for its own shares. the time of the purchase, there were 8 million shares of HiQ Printers outstanng trang $14 per share. The fair value of HiQ Printers’ net intifiable assets thtime w$99 million. Exhibit 4 shows the shareholrs’ equity of both companies prior to the business combination.Suburban, whireports unr US GAAP, ha history of purchasing community news groups from arounthe country.Exhibit 4 Shareholrs’ Equity for SuburbPublishers anHiQ PrintersPrior to the Combination in January 2013Immeately following its business combination with HiQ Printers, the totshareholr’s equity (in thousan) on Suburban’s consolitefinancistatements is closest to: A.$577,000. B.$571,800. C.$532,200. The shareholrs’ equity section of the post-acquisition consolitebalansheet will consist of the capitstoanretaineearnings account of the parent anthe non-controlling interest of the minority shareholrs. Unr US GAAP, the value of the non-controlling interest is equto the non-controlling interest’s proportionate share of the subsiary’s fair value. 请问S公司并H公司表,为什么equity中不加H公司的100%retaineearning呢?

2024-07-24 17:14 1 · 回答

NO.PZ2023040501000017 问题如下 SuburbpurchaseHiQ Printers, whihhigh speeproction printing presses in all of Suburban’s stribution areas. Suburbpurchase60% of the company’s shares in exchange for its own shares. the time of the purchase, there were 8 million shares of HiQ Printers outstanng trang $14 per share. The fair value of HiQ Printers’ net intifiable assets thtime w$99 million. Exhibit 4 shows the shareholrs’ equity of both companies prior to the business combination.Suburban, whireports unr US GAAP, ha history of purchasing community news groups from arounthe country.Exhibit 4 Shareholrs’ Equity for SuburbPublishers anHiQ PrintersPrior to the Combination in January 2013Immeately following its business combination with HiQ Printers, the totshareholr’s equity (in thousan) on Suburban’s consolitefinancistatements is closest to: A.$577,000. B.$571,800. C.$532,200. The shareholrs’ equity section of the post-acquisition consolitebalansheet will consist of the capitstoanretaineearnings account of the parent anthe non-controlling interest of the minority shareholrs. Unr US GAAP, the value of the non-controlling interest is equto the non-controlling interest’s proportionate share of the subsiary’s fair value. 在计算母公司Equity的时候,正常是母公司的Equity+MI,这里还加上了购买成本,是因为母公司是发行新股来购买,所以要加上购买成本?“Suburbpurchase60% of the company’s shares in exchange for its own shares. ”

2023-08-24 19:19 2 · 回答

NO.PZ2023040501000017 问题如下 SuburbpurchaseHiQ Printers, whihhigh speeproction printing presses in all of Suburban’s stribution areas. Suburbpurchase60% of the company’s shares in exchange for its own shares. the time of the purchase, there were 8 million shares of HiQ Printers outstanng trang $14 per share. The fair value of HiQ Printers’ net intifiable assets thtime w$99 million. Exhibit 4 shows the shareholrs’ equity of both companies prior to the business combination.Suburban, whireports unr US GAAP, ha history of purchasing community news groups from arounthe country.Exhibit 4 Shareholrs’ Equity for SuburbPublishers anHiQ PrintersPrior to the Combination in January 2013Immeately following its business combination with HiQ Printers, the totshareholr’s equity (in thousan) on Suburban’s consolitefinancistatements is closest to: A.$577,000. B.$571,800. C.$532,200. The shareholrs’ equity section of the post-acquisition consolitebalansheet will consist of the capitstoanretaineearnings account of the parent anthe non-controlling interest of the minority shareholrs. Unr US GAAP, the value of the non-controlling interest is equto the non-controlling interest’s proportionate share of the subsiary’s fair value. 题目中说服从GAAP,计算MI的时候应该是=consiration/收购比例 * (1-收购比例)consiration = 8million *14 *60%(1-60%)=74.7?

2023-08-12 16:58 1 · 回答