34. Consolidation 4 2 pong See PDF in assignment 31. What is the adjustment of sales from the consolidation of DB? Oa) +105,5 O) None Oc) -105,5 Od) -422 Assignment - Consolidation (answer the questions in Exia) PMAB acquires 100 percent of the shares in the subsidiary D8 in March 31, 20x2. The purchase price is 320. The book value of equity at the purchase date in D8 is 184. Of the difference between the equity and the purchase price, 80 before tax are referred to customer lists and amortized over 5 years. DB has sold products to PMAB at a selling price of 40 in December, year 2. At the end of the year all products are still included in the inventory for PMAB. The profit margin on the sale from DB was 25 percent Complete the consolidated balance sheet and the consolidated income statement for 20x2. The tax rate is 20 percent PMAB DB Column 1 Column 2 Column 3 Column 4 CBS . 31/12 20x2 Goodwill Other intangibles Real estate Inventory Shares in DB Cash 112,0 400 3080 320,0 400 Total assets 3600 460,0 3200 120,0 104,0 - 36,0 Share capital Other equity Deferred tax Debt Total debue * 80 mn shares 40,0 200,0 360,0 460,0 PMAB DB Columns Columns Column 7 Columns CIS 20x2 Sales 4220 320.0 24.0 780 Operating costs Depreclamortisation EBIT Financial net EBT Deferred tax Taxes paid -14.0 640 -12.0 -120 Net income 40,0