AMIS624X2F - Acquisition HW5 Cash Fair value of NCI Total...

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Acquisition: HW5 Cash Fair value of NCI Total Fair Value Book value of Sub Fair value in excess of book Writeup/downs & Additions: Fair Value Book Value Cash & Receivables $620 $620 Inventories 375 350 Plant Assets, net 840 800 Land 600 700 Current Liabilities (270) (270) Long-term Liabilities (750) (800) Patents 300 Total goodwill Goodwill to CI: Acquisition price $1,600 Less CI share 1,372 CI goodwill $228 86.03774% Goodwill to NCI: Total goodwill $265 Less: CI goodwill 228 NCI goodwill $37 14%
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Acquisition: NCI at acquisition: Book value of Sub $1,400 Writeup/downs & Additions: 315 1,715 X 20% 343 NCI goodwill 37 NCI in Net Assets $380
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$1,600 380 1,980 1,400 580 $- 25 40 (100) - 50 300 315 $265 Incr (Decr) in net assets
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Subsequent: Susequent Year Amortizations (not incl. GW, if Writeup/downs & Additions: Amount Life Inventories $25 < 1 Plant Assets, net 40 8 Land (100) indef. Noncurrent Liabilities 50 5 Patents 300 6 Non-GW amortizations $315 End Year One: Total CI Reported Net Inc. $400 $320 Adjustments: Non-GW (90) (72) Goodwill - Share of NI $310 $248 Adjustments Split: Non-GW 100% 80% Goodwill 100% 86% End Year Two: Total CI Reported Net Inc. $500 $400
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Adjustments: Non-GW (65) (52) Goodwill (106) (91) Share of NI $329 $257
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any) Year 1 Year 2 $(25) $- (5) (5) (10) (10) (50) (50) $(90) $(65) NCI $80 (18) - $62 20% 14% NCI $100
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(13) (15) $72
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Cash & Receivables 1,990 620 2,610 Inventory 600 350 25 j 975 Property, P, E, net 2,100 800 40 j 2,940 Land 2,400 700 100 j
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