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Hi,
Could someone tell me where the FV adjustment – land (balance) €266 comes from in Q1.
Thanks
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Its the balancing figure in your net asset working
Net assets are share capital 1020, retained earnings 900, other components of equity 70 and contingent liability -6 which totals 1984. The fair value of net assets is 2250. The fair value adjustment is the difference 2250-1984=266
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