NO.PZ201812100100000807
问题如下：
Based on Thronen’s value estimates on the acquisition date of 1 January 2018, the estimated value of the minority interest related to Rainer will be:
选项：
A.$300 million. B.$400 million. C.$500 million.解释：
A is correct.
According to IFRS, under the partial goodwill method, the value of the minority interest is equal to the non-controlling interest’s proportionate share of the subsidiary’s identifiable net assets. Rainer’s proportionate share is 20% and the value of its identifiable assets on the acquisition date is $1.5 billion. The value of the minority interest is $300 million (20% x $1.5 billion).
考点：partial goodwill method下算Minority interest
解析：partial goodwill下MI=%MI shareholders own×FV of net assets
Rainer的少数股东持股比例是20%(=1 - 80%)，已知net identifiable assets是$1.5 billion，直接相乘可得$300 million。
在习题课视频里面，竹子老师针对这一段的文字讲解了full GW method和partial GW method下的GW和MI如何计算，如下图。
我的疑问是：
- partial GW method下计算GW时，老师怎么用2 billion x 80% - 1.5 billion x 80%？consideration 难道不是2 billion吗？
- full GW method 下计算GW和MI，老师怎么都用2 billion？不应该用consideration/ %of interest acquired，也就是2 billion/80%？
- 题干中最后一句话 the fair market value of the rainer's shares on the expected date of exchange is $2 billion with the identifiable assets valued at $1.5 billion的意思是【主人公Thronen估计账面价值$1.5 billion的可辨认资产的公允价值在exchange date那天是2 billion】？
