Assignment question
Student # XXXXXXXXXX Step 1: Select your student number from the drop down list 95 937000 42700
Sujan PATHAK Step 2: Check your Name to ensure you have selected your student number co
ectly % Consideration Profit
Important: The file should be opened in Excel Step 3: Find your following assignment question and follow the directions .
Step 4: Prepare your assignment in Microsoft Word.
Step 5: Upload your assignment in Moodle before the due date.
The assignment must be typed, use Arial font, 12, to avoid plagiarism, make sure you do proper referencing, a WORD format file soft copy to be submitted in Moodle before the due date. Please ensure you provide your ID numbers and full name at the first page. Late assignments will be penalised, 5%of total available marks deduction per day.
Assignment Question
Nina Ltd purchased 95% of the issued shares of Carl Ltd for $937000 on 1 July 2018 when the equity of Carl Ltd was as follows;
Share capital 374800
Retained earnings 281100
General reserve 140550 796450
At this date, Carl Ltd had not recorded any goodwill, and all identifiable assets and liabilities were recorded at fair value except for the followings;
Account Cost Ca
ying Amount Fair value Further life(Years)
Inventories $28,100 $30,900
Land $70,000 $77,000
Vehicle $108,750 $87,000 $104,000 5
Carl Ltd identified at acquisition date a contingent liability related to a lawsuit where Carl Ltd was sued by a former supplier $11,000
Carl Ltd had unrecorded and internally generated Patent with the FairValue of: $28,000
Carl Ltd had unrecorded and internally generated in-process research and development with the FairValue of: $21,000
60% of inventory on hand at 1 July 2018 were sold by 30 June 2019. Further life of the assets are listed on the above table. Partial goodwill method is under use and Tax rate:30%
Required
1- Prepare the acquisition analysis at acquisition date.
2- Prepare the business combination valuation entries and pre-acquisition entry at acquisition date.
3- Prepare the journal entry to recognise NCI at acquisition date.
4-Prepare the consolidation worksheet entries at 30 June 2019. Assume a profit for Carl Ltd for the year ended 30 June 2019 of $42700.
5- Explain how the step 1 to 4 will change if the full goodwill method is used.
6. List and explain the accounting standards issues relevant to the consolidation process.
7. Compare in detail the cu
ent situation with the case that Nina Ltd acquires only 20% of issued shares of Carl Ltd with a significant influence on Carl Ltd.
6
17
49
5
57
99
84
17
Instruction
Student # XXXXXXXXXX Step 1: Enter your student number
Step 2: Have a look to Customer Database sheet
92 Step 3: Read Yellow Cells Directions for Red sheets
38 Step 4: Complete and calculate the pink cells
84
37
66
27
17
49
66
17
5
12
71
5
3
27
99
3
99
49
12
12
49
84
6
71
92
99
27
6
38
27
38
92
3
84
5
5
57
3
66
5
71
38
66
57
6
5
71
57
12
5
6
17
49
5
57
99
84
17
Customers database
%
First name Surname ID number Profit Consideration Asset 1 Asset 2 Asset 3 Asset 1-CA Asset 2-CA Asset 3-CA Asset 3 cost Asset 3 Acc-Dep Asset 4 CA Asset 4 Cost Asset 3 Life Asset 1-FV Asset 2-FV Asset 3-FV Asset 4-FV Control% NCI Asset 1-Diff Asset 2-Diff Asset 3-Diff Asset 1-BCVR Asset 2-BCVR Asset 3-BCVR Asset 4-BCVR LiB FV-BCVR Equity 1-Name equity 2-Name equity 3-Name Equity 1 Equity 2 Equity 3 Total Equity FVINA NCI in Davis Aggregate Goodwill Profit
Malik Adnan Hussain BHATTI XXXXXXXXXX 18000 922000 Inventories Land Machinery 138,000 277,000 323,000 388,000 65,000 13,250 14,875 5 248,000 499,000 581,000 16,500 90 10 110000 222000 258000 77000 155400 180600 2275 35000 Share capital Retained earnings General reserve 323,000 138,000 111,000 572000 952275 95228 1017228 64953 - 104,220
Sushma TAMANG THAPA XXXXXXXXXX 49000 2450000 Inventories Land Plant 368,000 735,000 858,000 1,030,000 172,000 36,250 39,375 10 662,000 1,323,000 1,544,000 42,500 91 9 294000 588000 686000 205800 411600 480200 4375 35000 Share capital General reserve Asset revaluation surpluss 858,000 368,000 294,000 1520000 2586975 232828 2682828 95853 - 216,860
Sanjog K C XXXXXXXXXX 33000 1662000 Inventories Land Equipment 249,000 499,000 582,000 698,000 116,000 24,350 26,525 4 448,000 898,000 1,048,000 28,700 92 8 199000 399000 466000 139300 279300 326200 3045 35000 Share capital Asset revaluation surpluss Retained earnings 582,000 249,000 199,000 1030000 1742845 139428 1801428 58583 - 208,150
Prapti BHATTARAI XXXXXXXXXX 44000 2178000 Inventories Land Furniture 327,000 653,000 762,000 914,000 152,000 32,150 33,225 8 589,000 1,175,000 1,372,000 34,300 90 10 262000 522000 610000 183400 365400 427000 1505 35000 Share capital Retained earnings General reserve 762,000 327,000 261,000 1350000 2292305 229231 2407231 114926 - 206,075
Akashdeep SINGH XXXXXXXXXX 44000 2186000 Inventories Land Vehicle 328,000 656,000 765,000 918,000 153,000 32,250 33,375 5 590,000 1,181,000 1,377,000 34,500 91 9 262000 525000 612000 183400 367500 428400 1575 35000 Share capital General reserve Asset revaluation surpluss 765,000 328,000 262,000 1355000 2300875 207079 2393079 92204 - 246,500
Simran Kaur -- XXXXXXXXXX 52000 2620000 Inventories Land Machinery 393,000 786,000 917,000 1,100,000 183,000 38,750 43,125 10 707,000 1,415,000 1,651,000 47,500 92 8 314000 629000 734000 219800 440300 513800 6125 35000 Share capital Asset revaluation surpluss Retained earnings 917,000 393,000 314,000 1624000 2769025 221522 2841522 72497 - 231,990
Sandesh KHADKA XXXXXXXXXX 55000 2732000 Inventories Land Plant 410,000 820,000 956,000 1,147,000 191,000 40,450 40,675 4 738,000 1,476,000 1,721,000 40,900 90 10 328000 656000 765000 229600 459200 535500 315 35000 Share capital Retained earnings General reserve 956,000 410,000 328,000 1694000 2883615 288362 3020362 136747 - 341,900
Rabin UPRETY XXXXXXXXXX 64000 3210000 Inventories Land Equipment 482,000 963,000 1,124,000 1,349,000 225,000 47,650 51,475 8 868,000 1,733,000 2,023,000 55,300 91 9 386000 770000 899000 270200 539000 629300 5355 35000 Share capital General reserve Asset revaluation surpluss 1,124,000 482,000 385,000 1991000 3399855 305987 3515987 116132 - 304,550
Subash BANJARA XXXXXXXXXX 67000 3330000 Inventories Land Furniture 500,000 999,000 1,166,000 1,399,000 233,000 49,450 54,175 5 900,000 1,798,000 2,099,000 58,900 92 8 400000 799000 933000 280000 559300 653100 6615 35000 Share capital Asset revaluation surpluss Retained earnings 1,166,000 500,000 400,000 2066000 3530015 282401 3612401 82386 - 376,240
Usman TARIQ XXXXXXXXXX 76000 3800000 Inventories Land Vehicle 570,000 1,140,000 1,330,000 1,596,000 266,000 56,450 59,675 10 1,026,000 2,052,000 2,394,000 62,900 90 10 456000 912000 1064000 319200 638400 744800 4515 35000 Share capital Retained earnings General reserve 1,330,000 570,000 456,000 2356000 4027915 402792 4202792 174877 - 336,300
Faiza NISAR XXXXXXXXXX 3000 152000 Inventories Land Machinery 23,000 46,000 53,000 64,000 11,000 1,750 2,625 4 41,000 83,000 95,000 3,500 91 9 18000 37000 42000 12600 25900 29400 1225 35000 Share capital General reserve Asset revaluation surpluss 53,000 23,000 18,000 94000 128125 11531 163531 35406 - 18,875
Mohammad ALAUDDIN XXXXXXXXXX 4000 210000 Inventories Land Plant 32,000 63,000 74,000 89,000 15,000 2,650 3,975 8 58,000 113,000 133,000 5,300 92 8 26000 50000 59000 18200 35000 41300 1855 35000 Share capital Asset revaluation surpluss Retained earnings 74,000 32,000 25,000 131000 192355 15388 225388 33033 - 20,675
Dipak POKHAREL XXXXXXXXXX 5000 272000 Inventories Land Equipment 41,000 82,000 95,000 114,000 19,000 3,550 5,325 5 74,000 148,000 171,000 7,100 90 10 33000 66000 76000 23100 46200 53200 2485 35000 Share capital Retained earnings General reserve 95,000 41,000 33,000 169000 258985 25899 297899 38914 - 31,400
Sabin KHADKA XXXXXXXXXX 7000 330000 Inventories Land Furniture 50,000 99,000 116,000 139,000 23,000 4,450 6,675 10 90,000 178,000 209,000 8,900 91 9 40000 79000 93000 28000 55300 65100 3115 35000 Share capital General reserve Asset revaluation surpluss 116,000 50,000 40,000 206000 322515 29026 359026 36511 - 29,120
Nitesh SUBEDI XXXXXXXXXX 7000 334000 Inventories Land Vehicle 50,000 100,000 117,000 140,000 23,000 4,450 6,675 4 90,000 180,000 211,000 8,900 92 8 40000 80000 94000 28000 56000 65800 3115 35000 Share capital Asset revaluation surpluss Retained earnings 117,000 50,000 40,000 207000 324915 25993 359993 35078 - 41,475
Shishir Kumar ATAL XXXXXXXXXX 8000 404000 Inventories Land Machinery 61,000 121,000 141,000 169,000 28,000 5,550 8,325 8 110,000 218,000 254,000 11,100 90 10 49000 97000 113000 34300 67900 79100 3885 35000 Share capital Retained earnings General reserve 141,000 61,000 48,000 250000 400185 40019 444019 43834 - 38,638
Sandip POUDEL XXXXXXXXXX 11000 540000 Inventories Land Plant 81,000 162,000 189,000 227,000 38,000 7,550 11,325 5 146,000 292,000 340,000 15,100 91 9 65000 130000 151000 45500 91000 105700 5285 35000 Share capital General reserve Asset revaluation surpluss 189,000 81,000 65,000 335000 547485 49274 589274 41789 - 60,960
Anish SEDHAI XXXXXXXXXX 11000 542000 Inventories Land Equipment 81,000 163,000 190,000 228,000 38,000 7,550 11,325 10 146,000 293,000 342,000 15,100 92 8 65000 130000 152000 45500 91000 106400 5285 35000 Share capital Asset revaluation surpluss Retained earnings 190,000 81,000 65,000 336000 549185 43935 585935 36750 - 47,800
Bhuwan BHATT XXXXXXXXXX 14000 686000 Inventories Land Furniture 103,000 206,000 240,000 288,000 48,000 9,750 14,625 4 185,000 371,000 432,000 19,500 90 10 82000 165000 192000 57400 115500 134400 6825 35000 Share capital Retained earnings General reserve 240,000 103,000 82,000 425000 704125 70413 756413 52288 - 85,400
Aakash GAIRE XXXXXXXXXX 14000 712000 Inventories Land Vehicle 107,000 214,000 249,000 299,000 50,000 10,150 10,225 8 193,000 385,000 448,000 10,300 91 9 86000 171000 199000 60200 119700 139300 105 35000 Share capital General reserve Asset revaluation surpluss 249,000 107,000 85,000 441000 725305 65277 777277 51972 - 67,988
Sudikshya Pratapeswari RANA XXXXXXXXXX 15000 736000 Inventories Land Machinery 110,000 221,000 258,000 310,000 52,000 10,450 10,675 5 198,000 398,000 464,000 10,900 92 8 88000 177000 206000 61600 123900 144200 315 35000 Share capital Asset revaluation surpluss Retained earnings 258,000 110,000 88,000 456000 751015 60081 796081 45066 - 82,720
Sujan KAFLE XXXXXXXXXX 15000 746000 Inventories Land Plant 112,000 224,000 261,000 313,000 52,000 10,650 10,975 10 202,000 403,000 470,000 11,300 90 10 90000 179000 209000 63000 125300 146300 455 35000 Share capital Retained earnings General reserve 261,000 112,000 90,000 463000 763055 76306 822306 59251 - 66,270
Srijana GURUNG XXXXXXXXXX 16000 798000 Inventories Land Equipment 120,000 239,000 279,000 335,000 56,000 11,450 12,175 4 216,000 430,000 502,000 12,900 91 9 96000 191000 223000 67200 133700 156100 1015 35000 Share capital General reserve Asset revaluation surpluss 279,000 120,000 96,000 495000 818015 73621 871621 53606 - 100,025
Ananta GURUNG XXXXXXXXXX 16000 818000 Inventories Land Furniture 123,000 245,000 286,000 343,000 57,000 11,750 12,625 8 221,000 441,000 515,000 13,500 92 8 98000 196000 229000 68600 137200 160300 1225 35000 Share capital Asset revaluation surpluss Retained earnings 286,000 123,000 98,000 507000 839325 67146 885146 45821 - 77,625
Sujan PATHAK XXXXXXXXXX 18000 922000 Inventories Land Vehicle 138,000 277,000 323,000 388,000 65,000 13,250 14,875 5 248,000 499,000 581,000 16,500 90 10 110000 222000 258000 77000 155400 180600 2275 35000 Share capital Retained earnings General reserve 323,000 138,000 111,000 572000 952275 95228 1017228 64953 - 104,220
Saroj DANUWAR XXXXXXXXXX 19000 938000 Inventories Land Machinery 141,000 281,000 328,000 394,000 66,000 13,550 15,325 10 254,000 506,000 590,000 17,100 91 9 113000 225000 262000 79100 157500 183400 2485 35000 Share capital General reserve Asset revaluation surpluss 328,000 141,000 113,000 582000 969485 87254 1025254 55769 - 83,060
Avidh SHRESTHA XXXXXXXXXX 21000 1064000 Inventories Land Plant 160,000 319,000 372,000 446,000 74,000 15,450 18,175 4 288,000 574,000 670,000 20,900 92 8 128000 255000 298000 89600 178500 208600 3815 35000 Share capital Asset revaluation surpluss Retained earnings 372,000 160,000 128,000 660000 1105515 88441 1152441 46926 - 133,700
Prapti BUDHATHOKI XXXXXXXXXX 22000 1086000 Inventories Land Equipment 163,000 326,000 380,000 456,000 76,000 15,750 18,625 8 293,000 587,000 684,000 21,500 90 10 130000 261000 304000 91000 182700 212800 4025 35000 Share capital Retained earnings General reserve 380,000 163,000 130,000 673000 1128525 112853 1198853 70328 - 102,250
Manish GIRI XXXXXXXXXX 22000 1112000 Inventories Land Furniture 167,000 334,000 389,000 467,000 78,000 16,150 19,225 5 301,000 601,000 700,000 22,300 91 9 134000 267000 311000 93800 186900 217700 4305 35000 Share capital General reserve Asset revaluation surpluss 389,000 167,000 133,000 689000 1156705 104103 1216103 59398 - 126,260
Dikshya BUDHATHOKI XXXXXXXXXX 28000 1376000 Inventories Land Vehicle 206,000 413,000 482,000 578,000 96,000 20,050 20,075 10 371,000 743,000 868,000 20,100 92 8 165000 330000 386000 115500 231000 270200 35 35000 Share capital Asset revaluation surpluss Retained earnings 482,000 206,000 165,000 853000 1434735 114779 1490779 56044 - 121,240
Muhammad Jamal MEHDI XXXXXXXXXX 31000 1562000 Inventories Land Machinery 234,000 469,000 547,000 656,000 109,000 22,850 24,275 4 421,000 844,000 985,000 25,700 90 10 187000 375000 438000 130900 262500 306600 1995 35000 Share capital Retained earnings General reserve 547,000 234,000 187,000 968000 1634995 163500 1725500 90505 - 195,625
Pradip SAPKOTA XXXXXXXXXX 34000 1714000 Inventories Land Plant 257,000 514,000 600,000 720,000 120,000 25,150 27,725 8 463,000 925,000 1,080,000 30,300 91 9 206000 411000 480000 144200 287700 336000 3605 35000 Share capital General reserve Asset revaluation surpluss 600,000 257,000 206,000 1063000 1799505 161955 1875955 76450 - 162,700
Ruhina THAPA MAGAR XXXXXXXXXX 35000 1732000 Inventories Land Equipment 260,000 520,000 606,000 727,000 121,000 25,450 28,175 5 468,000 936,000 1,091,000 30,900 92 8 208000 416000 485000 145600 291200 339500 3815 35000 Share capital Asset revaluation surpluss Retained earnings 606,000 260,000 208,000 1074000 1819115 145529 1877529 58414 - 195,440
Gopal BARAL XXXXXXXXXX 35000 1736000 Inventories Land Furniture 260,000 521,000 608,000 730,000 122,000 25,450 28,175 10 468,000 938,000 1,094,000 30,900 90 10 208000 417000 486000 145600 291900 340200 3815 35000 Share capital Retained earnings General reserve 608,000 260,000 208,000 1076000 1822515 182252 1918252 95737 - 153,160
Tulsi SHRESTHA XXXXXXXXXX 35000 1738000 Inventories Land Vehicle 261,000 521,000 608,000 730,000 122,000 25,550 28,325 4 470,000 938,000 1,094,000 31,100 91 9 209000 417000 486000 146300 291900 340200 3885 35000 Share capital General reserve Asset revaluation surpluss 608,000 261,000 209,000 1078000 1825285 164276 1902276 76991 - 217,700
Nisha SHRESTHA KARMACHARYA XXXXXXXXXX 36000 1784000 Inventories Land Machinery 268,000 535,000 624,000 749,000 125,000 26,250 29,375 8 482,000 963,000 1,123,000 32,500 92 8 214000 428000 499000 149800 299600 349300 4375 35000 Share capital Asset revaluation surpluss Retained earnings 624,000 268,000 214,000 1106000 1874075 149926 1933926 59851 - 168,400
Maricel Gallo BERNADAS XXXXXXXXXX 36000 1804000 Inventories Land Plant 271,000 541,000 631,000 757,000 126,000 26,550 29,825 5 488,000 974,000 1,136,000 33,100 90 10 217000 433000 505000 151900 303100 353500 4585 35000 Share capital Retained earnings General reserve 631,000 271,000 216,000 1118000 1896085 189609 1993609 97524 - 204,240
Nisha RAWAL XXXXXXXXXX 39000 1964000 Inventories Land Equipment 295,000 589,000 687,000 824,000 137,000 28,950 33,425 10 531,000 1,060,000 1,237,000 37,900 91 9 236000 471000 550000 165200 329700 385000 6265 35000 Share capital General reserve Asset revaluation surpluss 687,000 295,000 236,000 1218000 2069165 186225 2150225 81060 - 174,290
Sworup SHRESTHA KANDEU XXXXXXXXXX 40000 1996000 Inventories Land Furniture 299,000 599,000 699,000 839,000 140,000 29,350 34,025 4 538,000 1,078,000 1,258,000 38,700 92 8 239000 479000 559000 167300 335300 391300 6545 35000 Share capital Asset revaluation surpluss Retained earnings 699,000 299,000 240,000 1238000 2103445 168276 2164276 60831 - 249,625
Pinky Rajeshkumar HARIRAMANI XXXXXXXXXX 40000 2014000 Inventories Land Vehicle 302,000 604,000 705,000 846,000 141,000 29,650 34,475 8 544,000 1,087,000 1,269,000 39,300 90 10 242000 483000 564000 169400 338100 394800 6755 35000 Share capital Retained earnings General reserve 705,000 302,000 242,000 1249000 2123055 212306 2226306 103251 - 191,088
Zigar MAHARJAN XXXXXXXXXX 42000 2092000 Inventories Land Machinery 314,000 628,000 732,000 878,000 146,000 30,850 31,275 5 565,000 1,130,000 1,318,000 31,700 91 9 251000 502000 586000 175700 351400 410200 595 35000 Share capital General reserve Asset revaluation surpluss 732,000 314,000 251,000 1297000 2199895 197991 2289991 90096 - 236,180
Kishor BIST XXXXXXXXXX 43000 2150000 Inventories Land Plant 323,000 645,000 753,000 904,000 151,000 31,750 32,625 10 581,000 1,161,000 1,355,000 33,500 92 8 258000 516000 602000 180600 361200 421400 1225 35000 Share capital Asset revaluation surpluss Retained earnings 753,000 323,000 258,000 1334000 2263425 181074 2331074 67649 - 190,310
Sujit DISHA XXXXXXXXXX 46000 2318000 Inventories Land Equipment 348,000 695,000 811,000 973,000 162,000 34,250 36,375 4 626,000 1,251,000 1,460,000 38,500 90 10 278000 556000 649000 194600 389200 454300 2975 35000 Share capital Retained earnings General reserve 811,000 348,000 278,000 1437000 2443075 244308 2562308 119233 - 290,525
Anish SILWAL XXXXXXXXXX 47000 2326000 Inventories Land Furniture 349,000 698,000 814,000 977,000 163,000 34,350 36,525 8 628,000 1,256,000 1,465,000 38,700 91 9 279000 558000 651000 195300 390600 455700 3045 35000 Share capital General reserve Asset revaluation surpluss 814,000 349,000 279,000 1442000 2451645 220648 2546648 95003 - 219,525
Sonika BALAMI XXXXXXXXXX 48000 2416000 Inventories Land Vehicle 362,000 725,000 846,000 1,015,000 169,000 35,650 38,475 5 652,000 1,305,000 1,523,000 41,300 92 8 290000 580000 677000 203000 406000 473900 3955 35000 Share capital Asset revaluation surpluss Retained earnings 846,000 362,000 290,000 1498000 2549855 203988 2619988 70133 - 273,440
Ajit BOMJAN XXXXXXXXXX 48000 2424000 Inventories Land Machinery 364,000 727,000 848,000 1,018,000 170,000 35,850 38,775 10 655,000 1,309,000 1,526,000 41,700 90 10 291000 582000 678000 203700 407400 474600 4095 35000 Share capital Retained earnings General reserve 848,000 364,000 291,000 1503000 2557795 255780 2679780 121985 - 215,060
Anish GARTAULA XXXXXXXXXX 51000 2552000 Inventories Land Plant 383,000 766,000 893,000 1,072,000 179,000 37,750 41,625 4 689,000 1,379,000 1,607,000 45,500 91 9 306000 613000 714000 214200 429100 499800 5425 35000 Share capital General reserve Asset revaluation surpluss 893,000 383,000 306,000 1582000 2695525 242597 2794597 99072 - 319,475
Hyun Joo KIM XXXXXXXXXX 51000 2566000 Inventories Land Equipment 385,000 770,000 898,000 1,078,000 180,000 37,950 41,925 8 693,000 1,386,000 1,616,000 45,900 92 8 308000 616000 718000 215600 431200 502600 5565 35000 Share capital Asset revaluation surpluss Retained earnings 898,000 385,000 308,000 1591000 2710965 216877 2782877 71912 - 243,175
Jeevan GAUTAM XXXXXXXXXX 53000 2662000 Inventories Land Furniture 399,000 799,000 932,000 1,118,000 186,000 39,350 44,025 5 718,000 1,438,000 1,678,000 48,700 90 10 319000 639000 746000 223300 447300 522200 6545 35000 Share capital Retained earnings General reserve 932,000 399,000 319,000 1650000 2814345 281435 2943435 129090 - 300,780
Alonika SHAH XXXXXXXXXX 54000 2682000 Inventories Land Vehicle 402,000 805,000 939,000 1,127,000 188,000 39,650 44,475 10 724,000 1,449,000 1,690,000 49,300 91 9 322000 644000 751000 225400 450800 525700 6755 35000 Share capital General reserve Asset revaluation surpluss 939,000 402,000 322,000 1663000 2836655 255299 2937299 100644 - 237,130
Roshes SHRESTHA XXXXXXXXXX 54000 2694000 Inventories Land Machinery 404,000 808,000 943,000 1,132,000 189,000 39,850 44,775 4 727,000 1,454,000 1,697,000 49,700 92 8 323000 646000 754000 226100 452200 527800 6895 35000 Share capital Asset revaluation surpluss Retained earnings 943,000 404,000 323,000 1670000 2847995 227840 2921840 73845 - 337,125
Alisha BARUWAL XXXXXXXXXX 54000 2706000 Inventories Land Plant 406,000 812,000 947,000 1,136,000 189,000 40,050 40,075 8 731,000 1,462,000 1,705,000 40,100 90 10 325000 650000 758000 227500 455000 530600 35 35000 Share capital Retained earnings General reserve 947,000 406,000 325,000 1678000 2856135 285614 2991614 135479 - 256,363
Mani MAHARJAN XXXXXXXXXX 54000 2714000 Inventories Land Equipment 407,000 814,000 950,000 1,140,000 190,000 40,150 40,225 5 733,000 1,465,000 1,710,000 40,300 91 9 326000 651000 760000 228200 455700 532000 105 35000 Share capital General reserve Asset revaluation surpluss 950,000 407,000 326,000 1683000 2864005 257760 2971760 107755 - 307,200
Prajwal Bajra BAJRACHARYA XXXXXXXXXX 55000 2750000 Inventories Land Furniture 413,000 825,000 963,000 1,156,000 193,000 40,750 41,125 10 743,000 1,485,000 1,733,000 41,500 92 8 330000 660000 770000 231000 462000 539000 525 35000 Share capital Asset revaluation surpluss Retained earnings 963,000 413,000 330,000 1706000 2903525 232282 2982282 78757 - 243,410
Phoutthakone DOUANGPHACHANH XXXXXXXXXX 56000 2788000 Inventories Land Vehicle 418,000 836,000 976,000 1,171,000 195,000 41