Subsequent issue of shares by subsidiary – impact on conso accounts

Hi!

What is the impact if a subsidiary, subsequent to Date of obtaining control, issues shares?

Group Re’s are the REs of the parent + share on post acq REs of susidiaries (less impairment of goodwill since acquisition)… Usually this is presented as the variation of the Net assets as the share capital remains constant… but if there is an issue of share capital done by the subsidiary, are the group accounts affected in any way (goodwill, REs, NCI,…)?

Is there an exercise (and solutions) with this event?

Thanks for your help