Professional Documents
Culture Documents
CNAV 1 Assets
Land, Building
Building
Freehold/Leasehold land
Leasehold improvements
Receivable
Account receivable
Trade and other receivable
Amount due from associates
Amount due from joint venture
Bank deposit as collateral
Loans and advances
Deposits for notes payable
Pledged fixed deposits
Advances to associates
BigFatPurse.com
Cash
Cash and Cash Equivalent
Fixed Deposit
Investment Property
Investment Properties
Intangible
Intangible assets
Licences and Spectrum Rights
Railway Usage Rights
Patents
Land Use Rights
Trademarks
Contractual customer relationships
Minority Interest
Minority Interest
Minority Interest
A significant but non-controlling ownership of less
than 50% of a company's voting shares by either
an investor or another company.
Minority Interest
NAV = Total Assets Total Liabilities Minority Interest
Minority Interest
COMPANY A BALANCE SHEET
Assets
Cash
Liability
$500
Loan
$200
Shareholder Equity
Total
$500
Paid In Capital
$300
Total
$500
Minority Interest
No.
Activity
Liability
$100
Loan
$20
Shareholder Equity
Total
$100
Paid In Capital
$80
Total
$100
Minority Interest
Calculation of Buy Out
NAV for Company B
$80
80% of Company B
$64
20% of Company B
$16
Minority Interest
Consolidated Balance Sheet (A+B)
Assets
Cash
Liability
$536
Loan
$220
Shareholder Equity
Total
$536
Paid In Capital
$300
Minority Interest
$16
Total
$536
Minority Interest
Consolidated Balance Sheet (A+B)
Assets
Cash
Liability
$536
Loan
$220
Shareholder Equity
Total
$536
Paid In Capital
$300
Minority Interest
$16
Total
$536
Minority Interest
Consolidated Balance Sheet (A+B)
Assets
Cash
Liability
$536
Loan
$220
Shareholder Equity
Total
$536
Paid In Capital
$300
Minority Interest
$16
Total
$536
Minority Interest
Consolidated Balance Sheet (A+B)
Assets
Cash
Liability
$536
Loan
$220
Shareholder Equity
Total
$536
Paid In Capital
$300
Minority Interest
$16
Total
$536
Minority Interest
Total Liabilities
Total Assets
Shareholders
Equity (NAV)
Minority Interest
NAV = Total Assets Total Liabilities Minority Interest
11
Minority Interest
NAV = Total Assets Total Liabilities Minority Interest
12
Minority Interest