On January 1, 2020, MNO Company acquired 250,000 ordinary shares of PQR Company at P45 per share. At the time of purchase, PQR Company had outstanding 1,000,000 shares with a carrying amount of P30,000,000. The following information pertains to year 2020: Net income of CD Company 3,100,500 MNO Company received cash dividend from PQR Company 2.50 per ordinary share  Market Value of PQR Company's shares 35 MNO Company has no significant influence and has elected irrevocably to measure the  investment at fair value through other comprehensive income. How much is the unrealized gain/(loss) on financial asset-OCI at year-end?

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ABC Company provided the following information on December 31, 2020Share capital                                                                                         5,000,000Subscribed share capital                                                                      3,000,000Subscription receivable                                                                         2,000,000Share premium                                                                                     1,500,000Treasury Shares, at cost                                                                         700,000Retained Earnings                                                                                 1,000,000Cumulative unrealized gain on Financial Asset at FVOCI                        600,000What is the contributed capital on December 31, 2020?

1. On June 30, 2021, ABC Company acquired 50,000 representing 25% ownership interest in Arthur Corporation stocks at P48 per share, including P3 per share broker's fees and commissions. Arthur Corp. declared and paid P5 dividends per share to shareholders on December 20, 2021 and reported a net income of P2,240,000 for 2021 (earned evenly throughout the year). What is the balance of the investment in Arthur Corp. on December 31, 2021?

REQUIRED:  How much purchases should be reported on the statement of comprehensive income for the year?

On 1 July 2015, Ausra purchased 75% of Danute by way of a share exchange oftwo new shares in Ausra for every three purchasedin Danute . Ausra's share price at the acquisition date was $4.70.] + Statement of Comprehensive Income for the year ended 31 December 2015 Ausra$ 000 120,000 Danute$ 000 Revernie 48,000 Cost of sales (84,000) (40,000) Gross profit Operating expenses Profit from operations 36,000 8,000 (11,900) (400) 7,600 24,100 Other income 300 Finance costs (1,200) Profit before tax 24,400 6,400 Income tax expense (6,000) 18,400 (1,200) 5,200 Profit for the year The following information is relevant 1JThe fair value of Danute's net assets differed from its carrying values at 1 July 2015. Plant was $8 million m excess of its net book value. Plant had 4 years remaiming at the date of acquisition. The group depreciation policy is to charge depreciation on a proportionate basis and should be included in cost of sales. No adjustment was made for this in Danute s fmancial statements.…

On January 1, 2020 Prateroon Company purchased all the net assets of Stranemon Company consisting of: > Issuance of 20,000 unissued shares of its P10 par value ordinary share capital. As of this date, the shares of Prateroon were selling at P40 per share. > Issuance of bonds with a face value of P300,000 but are currently at 110. > A contingent payment of P200,000 cash on January 1, 2020, if the average income of Stranemon Company during the two-year period (2020-2021) exceeds P250,000 per year. Prateroon estimates that there is a 20% chance or probability that the P200,000 payment will be required. > Issuance of 5,000 additional shares on January 1, 2022 to the former shareholders of Stranemon Company if the average income cover the next two years (2020-2021) equalled or exceeded P350,000. The additional 5,000 shares expected to be issued are valued at P75,000. Professional fees of P9,000 were also paid by Prateroon to its external auditors to finalize the business combination. As of…

WAG PAPALOKO Inc. has the following balance sheet on January 1, 2018, which is the date of acquisition:   Assets   Liabilities and Equity Accounts Receivable 79,000   Current Liabilities 145,000 Inventory 112,000   Long-term notes 100,000 Other current assets 55,000   Ordinary share, P1 par 50,000 Equipment (net) 294,000   Share premium 200,000 Goodwill 30,000   Retained earnings 75,000 Total assets 570,000   Total liabilities and equity 570,000   On January 1, 2018, WAG PAPATINAG Corp. acquired the net assets of WAG PAPALOKO Inc. by issuing 7,000 shares of its P25 par value common stock. Subsequently, WAG PAPALOKO Inc. was liquidated and its assets and liabilities merged into WAG PAPATINAG Corp. WAG PAPATINAG Corp. and WAG PAPALOKO Inc. stocks were selling for P40 per share and P6 per share, respectively on January 1, 2018.   The book values of WAG PAPALOKO Inc.’s identifiable assets and liabilities equaled their…

On 1st January 2021, TNT Plc bought 27,000,000 ordinary shares of the shares of RWT Ltd. At this date. Statements of Financial Position as at 31 December 2021:   TNT Plc RWT Ltd   £000 £000 Non-Current Assets     Property, Plant and Equipment at NBV 196,875 90,000 Investments in RWT Ltd 18,375     215,250 90,000 Current Assets 56,625 24,000 Total assets 271,875 114,000       Current Liabilities 43,890 15,000 Long Term Loans 105,000 30,000 Total Liabilities 148,890 45,000       Equity     Share Capital (£0.4 share) 30,000 45,000 Share Premium 45,000 15,000 Retained Earnings 47,985 9,000 Total equity 122,985 69,000 Total Liabilities and equity 271,875 114,000 You are also given the following information: 1. The fair values of the non-current assets of RWT Ltd at 1 January 2021 were £99,000,000 as compared with their book value of £99,000,000. 2. RWT’s retained earnings at 1 January 2021 were £6,000,000. Required Calculate total non-current…

What amount of consolidated retained earnings will be reported on December 31, 2020?