Associate

Hi Chris,

Let me know if my proforma is correct because i sorta get confused with the consol treatment for SOFP and SOPL for associate.

Right so,

SOPL
——
P% x A’s PAT/PFY (before apportionment of dividend)
if take
P% x A’s RE then deduct dividend
(-) g/w impairment loss (full amount)
(-) P% x PURP

————-
For SOFP

cost of investment in A (P% x A’s OSC x A’s Po ; if cash)
+ P% of A’s post acqui reserve (RE)
– g/w impairment loss (full amount)
– P% x dividend
– P% x PURP

for SOFP RE is PFY/PAT right?