Question 10 0.4 pts A bought a 70% of Bon 01-01-2XX3.for 30,000, At the time of the acquisition, there was a gain of 7,000 over the book value in a piece of land. Knowing that B's data at that date are capital 15,000, reserves 10,000 and profit 3,000. With the above data, when the first consolidation is carried out with respect to the external partners, they will appear as: 10,500 O 19,200 O 2,420 O 6,800 Question 11 0.4 pts If X, the dominant company in a group, exercises joint control over Y with third parties outside the group and therefore considers Y to be a multi-group company, indicate the correct answer: O Y may be proportionally consolidated or accounted for using the equity method Y must be consolidated by proportional integration The investment in Ymust be valued in the consolidated accounts using the equity method A choice can be made between applying to Y proportional integration or the equity method, without the need for the option to be applied uniformly to other multi-group companies Question 12 0.4 pts A has 70% of the capital of B, B has 60% of the capital of C and C has 25% of the capital of D. Indicate which of the following statements is true: OB and Care dominant companies in a subgroup The group is made up of A and B, since A's interest in the equity and results of C is 70% 60%- 42%. The group of companies consists of A, B and C. O A, B, C and D are companies of a group whose parent is A