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2692. On January 1, 2022, Rapids Company purchased 80% of the outstanding shares of Mock Corporation at book value. The stockholders’ equity of Mock Corporation on this date showed: Ordinary shares — P4,560,000 and Retained Earnings — P3,920,000. Non-controlling interest is initially measured at fair value. On April 30, 2022, Rapids Company acquired a used machinery for P672,000 from Mock Corp. that was being carried in the latter’s books at P840,000. The asset still has a remaining useful life of 5 years. On the other hand, on August 31, 2022, Mock Corp. purchased an equipment that was already 20% depreciated from Rapids Co. for P2,760,000. The original cost of this equipment was P3,000,000 and had a remaining life of 8 years. Net income of Rapids Co. and Mock Corp. for 2022 amounted to P2,880,000 and P1,240,000. Dividends paid totaled to P920,000 and P420,000 for Rapids Co. and Mock Corp., respectively.
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2698. H2Pay 4.13.2.9 | ESS 4.13.2.3 | Plantilla 1.2.0.4 | Manpower Req. 1.2.0.1 | Recruitment 1.2.0.1 | Onboarding 4.11.3.22 | Timekeeping 4.13.2.7 | Leave Mngt. 4
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2700. If you wish to receive a refund for your evaluation renewal, per our TOS, you will no longer be able to use ETF services. tagalog
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