Chap 01-2555
-
Upload
boonme-chinnaboon -
Category
Documents
-
view
261 -
download
1
description
Transcript of Chap 01-2555
-
1 Business Combination
3 (
2552) true mergers mergers of equals 3
) (
-
2 )
)
)
1.
2. 3. 4.
-
3 5. 6. 7.
1. ()
2. 3. 4. 5.
5.1 ()
5.2
-
4 5.3
(Stapling Arrangement) (Dual Listed Corporation)
3
1. (Structure of combination)
2. (Method of combination) 3. (Accounting method)
-
5 1. (Horizontal integration)
2. (Vertical integration) 3. (Conglomerate integration)
1. (Statutory merger)
Merger + =
2. (Statutory consolidation) Consolidation + = 3. (Stock acquisition) + = +
-
6 4. (Other beneficial interest)
1
-
7 3 ( 2552) (Purchase method)
3 ( 2552) (Purchase method) ) ) ) )
-
8 (Goodwill)
3 ( 2552) ) )
) 1.
2. 3.
)
-
9
-
10 ) )
1-1 1 25x5 100,000 10 16 : 5,000 10,000 25,000 80,000 120,000
-
11 : 1,6000,000 @ 10 1,000,000 600,000 100,000 10 16
80,000
40,000 () 120,000 80,000 40,000
-
12 1,600,000
1,680,000
=
350,000 25 10% 3,176,964 (350,000 x 9.07704)
-
13 = () 1-2 42,000 : 330,000 10% 33,000 9,000
1. 4 9,000 4 = 36,000 2. (Capitalize)
-
14 =
= 9,000 / 0.10 = 90,000
3. 10
= 9,000 10 10%
= 9,000 PVIFA10%, 10 = 9,000 6.145 = 55,305
-
-
15
-
-
-
-
- - (
) -
()
-
16
/ - -
()
-
(current liabilities)
(Face Value)
(Non-current liabilities)
1,000,000 10 6% 10%
-
17
1,000,000 7 10% (1,000,000 x 0.513136) 513,160 60,000 7 10% (60,000 x 4.86842) 292,105 805,265 11 (Marketing related intangible assets) 1. , , ,
2. (, ) 3. 4. 5.
(Customer related intangible assets) 1. 2. 3. 4.
-
18 (Artistic related intangible assets)
1. , 2. , , 3. 4. 5.
(Contract based intangible assets) 1. , (Standstill agreements) 2.
3. () 4. 5. 6. 7. 8. 9.
-
19 (Technology based intangible assets)
Mask works Title plants
-
20 1-3 31 25x1
31 25x1 ()
28,000 5,000 40,000 20,000 68,000 25,000 10,000 - 40,000 - 20,000 1
1,000
- 15,000 59,000 () 20,000
88,000 105,000 148,000 173,000 173,000
-
21
31 25x1
28,000 28,000 5,000 5,000 40,000 45,000 20,000 21,000
68,000
73,000 25,000 26,000 10,000 50,000 () 40,000 80,000 () 20,000 50,000 () 15,000 30,000 - 40,000 ()
20,000
105,000
250,000
173,000 323,000 (-) 148,000 297,000 350,000 10,000
-
22 28,000 45,000 50,000 80,000 50,000 30,000
40,000 10,000
() 53,000 5,000 20,000 1,000 () 10,000 ( ) 350,000
-
23 28,000 45,000 50,000 80,000 50,000 30,000
40,000 10,000
() 53,000 5,000 20,000 1,000 () 10,000 (7,000 @ 1 ) 7,000 (350,000-7,000) 343,000 5,000 5,000
(350,000 ) ( 173,000 - 25,000 )
-
24 350,000 5,000 20,000 28,000 40,000 10,000 () 40,000 () 20,000 () 15,000 () 20,000 202,000
(Bargain
purchase) 297,000 ( 323,000 26,000 ) (Gain from bargain purchase)
-
25 3 (
2552)
1.
2.
1-4 50 (Premium price) 297,000 () 297,000 350,000 53,000
-
26 (Bargain price) 297,000 ()
4,000 50
200,000 4,000 50
97,000 (200,000 297,000 )
28,000 45,000 50,000 80,000 50,000 30,000 40,000 10,000 5,000 20,000
-
27
1-5 1 25x0 ( ) ( ) 80 150
1,000 () 10,000 (4,000 @ 1 ) 4,000 (200,000-4,000)
196,000
97,000
-
28 3 250 50 20 42 1-6 (200 : 250-50) 80
-
29
(250-50) 200 : 80 150 - 42 192 8
..............................250 ............................................................ 150 ..................................................... 50 ............................... 8 ............. 42 40 (200 x 0.20) 10 [200 (150 60 + 40 )]
-
30
28,000 45,000 45,000 50,000 80,000 0 20
4,000
50,000 10,000 5
8,000
30,000 4
7,500
-
31 40,000
10
4,000
63,000 ()
(5,000) (21,000) 1,000
5
(200)
360,000
() 350,000 : ( 45,000 ) 130,000 220,000 ( 4,000 ) 44,000 63,000 - ( 4,000 )
25,000
- ( 8,000 )
18,000
( ) 7,500 157,500 62,500 : ( 200 ) 9,800 52,700 (40%) (21,080) 31,620
-
32 5
1. ()
2.
3.
4.
5.
-
33 1-7
. (
)
45,000
28,000
5 10,000 50,000 20,000
20 14% 132,463 50,000
80,000
50,000
-
34
11,600 4 20% 30,029
30,000
40,000
(5,000)
(21,000)
297,000
360,000
63,000
. (Market capitalization)
-
35
1.
40,000
2. 10% 4 15
3.
4. 12%
5. () 75,000 20
-
36
1 40,000 40,000 2 44,000 44,000 3 48,400 48,400 4 53,240 53,240 5 58,564 (25,000) 33,564 6 58,564 58,564 7 58,564 58,564 8 58,564 58,564 9 58,564 58,564 10 58,564 (30,000) 28,564
11 58,564 58,564 12 58,564 58,564 13 58,564 58,564 14 58,564 58,564 15 58,564 (35,000) 23,564 16 58,564 58,564 17 58,564 58,564 18 58,564 58,564 19 58,564 58,564 20 58,564 75,000 133,564 12% 376,173
-
37 . 376,173 360,000 16,173
-
38
() (
( 12% ) 320,000 () 345,000
-
39 =
( ( 12% )
320,000 : ()
285,000
35,000 63,000 (28,000)
- 28,000 - 28,000
-
40
1. 2. 3. 4.