Iko Mari yeMari, Equity Method, uye Consolidated Method

Kuisa Chidzidzo Chidzidzo 4 - Kuongorora Nyaya Yekubhadhara

Kuti unzwisise izvo Zvimwe Zvinyorwa zvinodiwa paNhepfenyuro yeNyaya, ngatitarisei muenzaniso unotevera. Kana Federated Department Stores, muridzi weMacy's uye Bloomingdale, akatenga zvishanu muzana ye Saks Fifth Avenue, Inc., ruzivo rwehutano runotiudza kuti Federation yaizova nekodzero yezvikamu zvishanu zveShas 'mubhadharo. Ko Federated yaizozivisa sei chikamu cheSaks 'muhomwe pamashoko avo ekuwana?

Izvo zvinoenderana nehuwandu hwekambani yekuvhota kwekambani yeFerredated owned.

Cost Method (kana Federated ine 20% kana pasi)

Sangano racho raisazokwanisa kugovera chikamu chayo cheSaks 'mitsva, kunze kwezvikwereti zvakagamuchirwa kubva kuStock stock. Nhamba yemari yekutsvaga iyo yaizove yakasarudzwa pamadhura ekudhura kana mukoti wekukwereta pane bhidhiyo . Zvinorevei izvo?

Kana Federated yatenga mamiriyoni gumi emadhora eSss stock pa $ 5 nemari yega mari inodhura ye $ 50 mamiriyoni, iyo inonyora zvikomborero zvakagamuchirwa kubva kune Saks mumutsara wayo wekuwana, uye kuwedzera $ 50 mamiriyoni mubhadharo pasi pekutsvaga mari. Kana Saks ikasimuka kusvika kune $ 10 mugove wega, mamiriyoni gumi kubva kune mamiriyoni anenge gumi nemamiriyoni zana ($ 10 per share x 10 mamiriyoni = $ 100 mamiriyoni). Bhiri rekurima raizogadziriswa kuratidza $ 50 mamiriyoni muzviwanikwa zvisingawanikwi, zvishoma kuderedzwa kwemitero yebhadharo yemitero yaizobhadhara kana zvikamu zvaitengeswa .

Kune rumwe rutivi, kana mari yacho yakaderera kusvika ku $ 2.50 pamari, zvichiita kuti kudyara kwema $ 25 mamiriyoni, iyo bhajiro yemari inenge yakanyorwa kuti iratidze kurashikirwa kwemitero yakasarudzwa yakagadziriswa kuratidza kuderedzwa kwaizove kuwanikwa kune kambani kana yaizotora kurasikirwa nokutengesa zvikamu.

Pfungwa yacho ndeyekuti, mutemo wekusvika haugone kuratidza zvikamu zvishanu zveSaks 'purogiramu yegore yeFederated. Zvikamu zvaro chete zvakabhadharwa pamakambani eSaks zvaizoratidzwa semari inopesana nemari (iyo, chaizvoizvo, yakawedzerwa kumari yakazara kana kutengesa mumatambudziko akawanda). Kunze kwekuti iwe uchitarisa mukati-kati me 10-K yekambani, iwe ungasatomboziva kuti mari yeSars muganhu inowanikwa mumari yakazara sekunge yakave yakabva kunekutengesa kuFederated's own store.

Equity Method (Kana Federated ine 21-49%)

Muzviitiko zvakawanda, Federation yaizobatanidza imwe chete-inowanikwa mumashoko ekutora mari iyo inoratidzira mugove wavo weShas 'mubairo. Somuenzaniso, kana Saks akawana $ 100 Mamiriyoni uye Federated vane zvikamu makumi matatu nemakumi matatu, vaizobatanidza mutsetse wekutora mari ye $ 30 mamiriyoni mumari (30% ye $ 100 mamiriyoni), kunyange kana izvi zvikwereti zvisati zvabhadharwa sezvikamu (zvinoreva kuti zvirokwazvo vakaona $ 30 mamiriyoni).

Consolidated Method (Kana Federated ine 50%%)

Nenzira yakasimbiswa, Federation yaizodikanwa kusanganisira yose yemari, mari, mitero yemitero, uye zvikwereti zve Saks mumutsara wekusvika. Izvo zvaizotorawo mukova wakaderedza chikamu chebhizimisi chakanga chisina. Kana Federated ane mazana 65% eS Saks, inogona kuudza iyo yose $ 100 mamiriyoni mune purogiramu, uye inosanganisirawo mukana wakanyorwa wevanhu vashoma kufarira kwakaderedza madhora makumi maviri nemadhora (35%) yehupfumi hwaisinahwo.