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𝒜𝒩𝒥𝒜 安雅🎃 · 2023年04月20日

NI的两个调整是只体现在B/S中的investment in associate？I/S里的investment income要调整吗？

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202304050100001101

问题如下：

(1) If Eagle uses the equity method, the income ($ millions) from its investment in Aurora for 2012 will be closest to:

选项：

A.

16.2.

B.

17.4.

C.

21.0.

解释：

From the initial acquisition, Eagle’s share of the unrecorded identifiable intangible assets is $60 million × 20% = $12 million. This amount will have to be amortized against investment income over its useful life of 10 years (12/10 = 1.2 per year).


我已经听了何老师的讲解，但仍然有以下问题，谢谢。


问题一：本题说的income from its investment是指I/S里的investment income，还是B/S中investment in associate这一项里面的NI，还是是同时指这两个东西？


问题二：母公司获得share result时，子公司的NI按比例计入母公司I/S的investment income，同时增加B/S的investment in associate，而我们还要对B/S的investment in associate里的NI进行两个调整（扣减amortization of fair value appreciation、扣减unrealized profit），调完后它就是adjuested NI。那我们需要调整记在I/S的investment income？

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2 个答案

王园圆_品职助教 · 2023年07月21日

同学你好，你再仔细看以下助教针对问题一的回答“同学你好，问题一是指investment in associate这一项里面的NI——就是特指由于投资子公司因而获得的投资收入，所以是子公司NI归属于母公司的部分”

所以题目问的是I/S表如何体现而不是B/S表，所以不体现分红

王园圆_品职助教 · 2023年04月20日

嗨，努力学习的PZer你好：


同学你好，问题一是指investment in associate这一项里面的NI——就是特指由于投资子公司因而获得的投资收入，所以是子公司NI归属于母公司的部分


问题二，同学你好，请看以下讲义截图，你的理解总体不错，I/S表需要同步调整，计入的应该是最后的归属于母公司投资的净额。但是注意，以下这里是对于子公司分配净利润时候的会计记账方式，助教不能确认是不是记在investment income这个I/S表的科目里，只能确认是记在某个gain相关的科目里哦

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annewin · 2023年07月21日

老师好，如果题目问的是B/S中的investment in associate，那么为什么计算的时候没用上题目里的Dividend paid呢？Dividend不会影响到I/S但是会反映在B/S中，请问这个理解有问题吗？

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