Page 33 - 16. COMPILER QB - INDAS 103

C 400* 52 452 400 52
* After writing down assets in the individual CGU to a recoverable amount.

3. Calculation of closing goodwill
Goodwill arising on acquisition (W1) 260
Impairment loss (W2) (56)
So closing goodwill equals 204
4. Calculation of overall impairment loss

On goodwill (W3) 56
On assets in unit C (450 – 400) 50
So total loss equals 106
Rs. 21.2 (20%) of the above is allocated to the NCI with the balance allocated to the shareholders of Sun
ltd.

Q15. (October 18 – Similar to Q11)
Trust Ltd. has a number of wholly-owned subsidiaries including Trust Infocomm Ltd. as of 31st March 2018.
Trust Ltd. consolidated statement of financial position and the group carrying amount of Trust Infocomm Ltd.
assets and liabilities (i.e. the amount included in that consolidated statement of financial position in respect

of Trust Infocomm Ltd. assets and liabilities) at 31st March 2018 are as follows:
Particulars Consolidated Carrying amount of Trust
(Rs. In ‘000) Infocomm Ltd. assets and
liabilities Ltd. in the Group
(Rs. In ‘000)
Assets
Non-current Assets
Goodwill 190 90
Buildings 1,620 670
Current Assets
Inventories 70 20
Trade Receivables 850 450
Cash 1,550 500
Total Assets 4,280 1,730
Equity & Liabilities 800
Equity
Share Capital
Other Equity 2,130
Retained Earnings 2,930
Current liabilities
Trade Payables 1,350 450
Total Equity & Liabilities 4,280 450
Prepare Consolidated Balance Sheet after disposal as on 31st March, 2018 when Trust Ltd. group sold 90%
shares of Trust Infocomm Ltd. to an independent party for Rs. 1000 (―000).

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