Some Doubts

Hi – I have difficulties in the following consolidation questions:

Q1(Dec11,Traveler) :
Adjustment(3 – goodwill impairment): when calculating the adjusted net assets of Captive, only fair value adjustment(22) and grossed goodwill (150.3) were added to the figure as per B/S(604). However in adjustment 2, there was a correction entry : Dr consolidated reserves 56 Cr land 56 and this was not accounted for in net assets computation?

Adjustment(6): can someone explain the following journey in the answer to account for the contribution holiday: Dr net assets 45 Cr liability 45.

Q1(June12,Robby):
Adjustment(1) can some explain the following journal entry to account for the incorrect treatment of dividend Dr consolidated OCE 2 Cr consolidated reserves 2?

Q1(Dec12,Minnie):
Adjustment(4) can someone explain the treatment of divided paid by puttin(2 million) with journal entries?

Thanx in advance