Parent and subsidiuary companies. Making consolidated balance sheet.

The company Alpha A/S owns 60% stake in Beta GmbH and 40% stake in Gamma Ltd. As the stock purchases took place amounted reserves in Beta GmbH kr. 2.0 million, while in Gamma Ltd amounted to kr. 1.5 million. The main figures in the two companies' corporate accounts per 31 December 2012 are given below. Goodwill is not amortized, and excluding the tax. During 2012, Alpha A/S sold goods to Beta GmbH at a profit of 25% of the cost. It lies 31 December 2012 on Beta GmbH's storage products for kr. 1,000,000. In addition owe Alpha A/S December 31, 2012 Beta GmbH kr. 300,000, while Beta GmbH December 31, 2012 owe Alpha A/S kr. 500,000. Individual company balance sheets per 31 December 2012