Investment in subsidiaries
Analyse investments in associates and subsidiaries, with reconciled amounts linked and carried forward.
Overview
This sheet is used to analyse investments in associates and subsidiaries where some of the investment is recognised through the profit and loss account. In addition, an analysis of the individual investments can be shown. This can include any disposals or additional investment, even where these amounts don't directly impact the profit and loss account.
There is 1 sheet for all accounting periods.
Completing the sheet
Insert rows for each investment, including the names and amounts invested. Include any provisions made in the accounts. Use the dropdown to choose the type of business this investment applies to. The Business analysis section shows the breakdown between your different types of businesses.
The
Income statement
shows these amounts. The Reconciliation section at the bottom of the sheet links them to the different investments using values from the income analysis
sheets. Then they linked automatically to the Adjustment of profit
sheet and added back as a balance sheet adjustment.Amounts entered on the
Investment in subsidiaries
sheet are automatically carried forward to the following periods computation.