I have one question. In case that our company holds 49,9% (consolidated under equity method) of the shares of another company, and we bought this year the rest of the shares (50,1%).
In the contract, the purchase price is 1,8 M€ with compensation for the future restructurations of 0,6M€, which led to a total consideration paid by us of 1,2M€ in cash.
My question is :
- At the statutory level, what's the book value of the shares to be booked by the holding? is it 1,8M€ or 1,2M€? If it was 1,8M€, where should I book the 0,6M€ of the compensation?
- At the consolidation level, I know that this is a purchase of one entity with a change in the consolidation method, with +/- profit from the selling of the 49,9% of the shares and purchase of the company at 100%€ with the calculation of the goodwill. Do I have to calculate the goodwill with consideration paid of 1,8M€ or do I have to calculate it with consideration paid of 1,2M€?
Thank you for your advice