On January 1, 2011, A acquired 60% of the shares issued by B Co., Ltd. at KRW 17,000. At the time of acquisition, the capital account of Eul Co., Ltd. consisted of KRW 15,000 in capital and KRW 10,000 in retained earnings, and the book value and fair value of Eul Co., Ltd. were consistent. And when the reported net profit of Eul Co., Ltd. in 2011 is 5,000 won, resent each of the following independent internal transactions. 1. In 2011, Gap Co., Ltd. sold a product with a cost of KRW 1,000 to Eul Co., Ltd., and when the product was not sold to Eul Co., Ltd., at the end of 2011, resent the following cases. (1)Setoff of investment stocks and capital accounts and division of establishment of non-controlling interests.

(2)Cancellation of internal transactions and removal of unrealized gains and losses are divided.

3)Accounting disposition of net profit of non-controlling shares

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