This document contains calculations related to minority interest and capital gains/losses for a holding company that has purchased shares in a subsidiary. It calculates: 1) The minority interest amount based on the face value of minority shares and the minority portion of capital profits, revenue profits, losses, and bonus shares. 2) The cost of control for the holding company based on the amount paid for shares and adjustments for capital losses/profits, face value of shares purchased, bonus shares, and dividends. 3) The capital reserve/goodwill amount from the difference between the cost of control and adjustments. 4) The capital profit/loss of the subsidiary based on reserves, profits, revaluation gains/

1. Holding Company
I
Particulars Amt
Face Value of minority equity shares xxx
Face Value of minority Pref shares xxx
Minority share of Capital Profit xxx
Minority share of Revenue Profit xxx
Minority share of bonus shares issued xxx
xxx
Less:
Minority share of Capital losses xxx
Minority share of Revenue losses xxx xxx
Total Minority Interest xxx
II
Amount paid for shares purchased by the
holding company in the subsidiary xxx
Add:
Holding company's Share of Capital loss xxx
xxx
Less:
Face Value of shares purchased xxx
Holding company's share of Bonus Shares
issued by subsidiary xxx
Holding company's share of dividend paid
out of Capital Profit xxx
Holding company's share of Capital Profit xxx
xxx
Goodwill/ Capital Reserve xxx
III
General Reserve,Capital Reserve, P&L a/c
and other reserves of Subsidiary on the date
of Purchase of Shares xxx
Less:
Bonus Shares issued by sudsidiary from Pre
acquistion Profits xxx
Dividend paid by subsidiary out of pre
acquistion profits xxx xxx
xxx
Add:
Subsidiary Company Profit during the
current year before purchase of Shares xxx
Profit on Revaluation of assets and liabilities
of the subsidiary on the date of purchase xxx xxx
xxx
Less:
Computation of Items considered in Minority Interest
Theory Notes
Computation of Cost of Control/ Capital Reserve/ Goodwill
Computation of Capital Profit or Losses

2. Loss on revaluation of Assets and Liabilities
of Subsidiary on the date of Purchase xxx
NET CAPITAL PROFIT xxx