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Friday, 03.01.2025, Calendar Week 01, 3rd day of the year, 362 days remaining until EoY.

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We have received a number of suggestions for improvements to the Equity Curve Simulator. Since some of the interested parties did not leave us an email address, we are tracking the implementation of the feedback in the forum.

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3964. BILLING 12.26 Thursday ------ 50rmb 12.27 Friday ---------- 50 rmb 12.29 Sunday -------- 50 rmb --------------------------------------- Total: 150rmb (1rmb = 7.92php) 150rmb*7.92php = ₱1,188.00

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1683. 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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