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AJI · 2024年04月21日

关于div的处理问题

  1. CFA II
  2. FRA

NO.PZ2023040501000007

问题如下：

At the start of 2011, Suburban purchased 32.5% of the outstanding 2 million shares of Great Lakes Free Press, Inc., for $1,365 thousand. Great Lakes owned community newspapers in most of the northeastern states. Although the majority of these papers were provided free of charge, they had historically maintained strong revenue streams with their focus on personal interest stories about local individuals and local business advertising primarily from the automotive sector. Exhibit 2 provides details of this acquisition (Part A) and subsequent results (Part B). Great Lakes struggled in 2012 and 2013 with mounting losses and the elimination of its dividend.

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

Exhibit 2 Great Lakes Free Press Values at Acquisition and Subsequent Performance, 2011–2013


At the end of 2011, the balance in the investment in the associate account for Great Lakes Free Press (in thousands) was closest to:

选项：

A.

$1,568.97.

B.

$1,591.20.

C.

$1,567.80.

解释：


此处的div为何直接采用表格中的数值，而非按照基于【调整后的NI】乘以【div ratio】来取值呢？

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王园圆_品职助教 · 2024年04月21日

同学你好，你说的【调整后的NI】乘以【div ratio】是什么方法？助教好像没有在哪里接触过这种计算方法？

本题就是最基本的基于以下讲义截图的方法来计算的investment的余额，然后多考虑了一个固定资产公允价值超过账面价值的差额的摊销对NI的影响而已。同学可以参考一下哦

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