As follows, A Co., Ltd. paid KRW 100,000 in return for purchasing B Co., Ltd., and the headquarters of each country. And if the consideration for the branch office and the fair value of the identifiable net asset are as follows, the amount of goodwill and whether or not. What is the amount of goodwill in the?

	transferred consideration	fair value of net asset	goodwill or profit from a bargain purchase.
Korea	50,000	55,000
china	30,000	20,000
vietnam	10,000	5,000
tailand	10,000	12,000
sum	100,000	92,000

1. Goodwill :

2. bargain purchase:

3. what is A?:

The above goodwill and bargain purchase gains are calculated by dividing them into units (A).