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Samenvatting BAD

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samenvatting deelnemingen en consolidaties bad

Institution
Avans Hogeschool (Avans)
Module
Bedrijfsadministratie








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Institution
Avans Hogeschool (Avans)
Study
Accountancy
Module
Bedrijfsadministratie
All documents for this subject (5)

Document information

Uploaded on
June 15, 2016
Number of pages
4
Written in
2015/2016
Type
Summary

Subjects

  • bad
  • bedrijfsadministratie
  • downstream
  • upstream
  • deelnemingen
  • consolidaties

Content preview

Verschillende waarderingsgrondslagen (verkrijgingsprijs, zichtbaar eigen vermogen, netto vermogenswaarde)

Gegeven:
Per 2011
- Moeder (M)  100%  Dochter (D)
- Geplaatst aandelen kapitaal D = € 200.000 (= tevens betaald door M aan D)
- Grondslagen dochter: actuele waarde (heeft uitsluitend betrekking op de gebouwen).

Verdere gegevens
- Nieuwwaarde gebouwen 1 juli 2011 van € 300.000 naar € 375.000 (begin 2011 aangeschaft). Lineair afschrijven in
30 jaar, geen restwaarde, geen inhaalafschrijvingen.
- Resultaat D 2011: € 65.000
- Resultaat D 2012: € 80.000
- D declareert in 2012 het over 2011 behaalde resultaat een dividend van € 30.000

Journaalposten 2011 en 2012:

Verkrijgingsprijs
2011
Oprichting
0.. deelneming € 200.000
AAN 1.. bank € 200.000

2012
Dividend 2011
1.. te vorderen dividend € 30.000
AAN 9.. dividend uit deelneming € 30.000


Zichtbaar eigen vermogen
2011
Oprichting
0.. deelneming € 200.000
AAN 1.. bank € 200.000

Resultaat 2011
0.. deelneming € 65.000
AAN 9.. resultaat deelneming € 65.000

2012
Resultaat 2012
0.. deelneming € 80.000
AAN 9.. resultaat deelneming € 80.000

Dividend 2011
1.. te vorderen dividend € 30.000
AAN 9.. dividend uit deelneming € 30.000

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