CFAP-1 CSOCE

Alpha Group
Consolidted Statement of Changes in Equity
For the year ended 31st December 2018

Share Capital Consolidated Retained Earnings Consolidated Share Premiun Consolidated Revaluation Reserve Total Non Controliing Interest Total
Balance as on 1 January 2018 ( N-1) 1,000.00 359.60 500.00 105.00 1,964.60 80.40 2,045.00
Profit for the year (N-2) - 90.00 90.00 10.00 100.00
Other Comprehensive Income (N-3) - 18.00 18.00 2.00 20.00

AH
Subsidiary Acquired (N-4) - - - - -
Subsidiary Disposal (N-5) - - - - -
Dividend Paid (N-6) - (100.00) (100.00) - (100.00)
Dividend Paid to NCI (N-7) - - - (5.00) (5.00)
-
Balance as on 31 December 2018 1,000.00 349.60 500.00 123.00 1,972.60 87.40 2,060.00

(N-1) CRE CRR NCI Total

Parent RE B/F 100.00 - - 100.00
Parent RR B/F - 73.00 73.00
Subsidiary RE -Post - BF 270.00 - 30.00 300.00
Subsidiary RR -Post - BF - 27.00 3.00 30.00
NCI Value @ Acquisition - 50.00 50.00
Associate Share ( Investment date to B/F) 20.00 - 20.00
Associate Share ( Investment date to B/F) 5.00 - 5.00

Consolidation Adjustments ( Acquisition to B/F)

Inventory - URP ( If Subsidiary is Seller) (9.00) (1.00) (10.00)
Inventory - URP ( If Parent is Seller) (5.00) - (5.00)
Recording of Extra Dep / Amort on FV Adjustment (1.80) (0.20) (2.00)
Impairment of Full Goodwill (4.50) (0.50) (5.00)
Elimination of Extra Depreciation (S is seller) 0.90 0.10 1.00
Elimination of Gain on sale of PPE (S is seller) (5.40) (0.60) (6.00)
Any other adjustment -affecting Parent (2.00) - (2.00)
Any other adjustment -affecting Subsidiary (3.60) (0.40) (4.00)

359.60 105.00 80.40 545.00

(N-2) This figure will be fetched from CSOCI

(N-3) This figure will be fetched from CSOCI . It shall be shown in relevant reserve column
(N-4) NCI Value at the time of acquisition shall be shown here
(N-5) NCI Value at the time of Disposal shall be shown here
(N-6) It is dividend paid by parent
(N-7) It is dividend paid by subsidiary to NCI

Mirza Ali Hassan , ACA Page -1