1) Company X bought 70% of the shares of Company Y and paid 100,000 cash for that. It also issued 20,000 shares with a nominal value of 1 dinar per share and a sales value of 4 dinars. If you know that the capital of the company Q is 250,000 dinars, how much does the capital of the company appear in the consolidated balance sheet?

a 350000

b 430000

c 270000

d 370000

2) On 1/11/2019, a Jordanian company sold the goods to a German dealer at a price of one million euros, provided that the payment will be made on 1/2/2020. The exchange rate of the euro against the dinar on 1/11/2019 was 0,800 dinars, and on December 31, 2019, the balance of foreign currencies receivables in the budget was 785,000 dinars, so the amount of foreign currency gains or losses that appears in the company's income statement on December 31, 2019 he is

a Gain of 15,000

b loss 15,000

c gain 10,000

loss 10,000

3) Company X owns 80% of the shares of Company Y, and in 2018 the subsidiary sold the land to the Holding Company at a price of 50,000 dinars, noting that the cost of the lands in the subsidiarys books when selling was 60,000 dinars and that the holding company in the same year sold 50% of these lands at an amount of 35,000 dinars to external parties. The profits of the subsidiary company achieved in the same year are 80,000 dinars, so the net share of the non-controlling interests from the profits of the subsidiary is

a 17000

b 16000

c 5000

d. 26000