June 2014
Intermediate to advanced
467 pages
23h 37m
German
Content preview from Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition
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172 G. Kapitalkonsolidierung
enthaltenen stillen Reserven insgesamt und soweit sie auf die jeweilige M-Beteiligung entfal-
len (bezogen auf die einzelne Tranche und kumuliert).
Die letzte Zeile zeigt die Verhältnisse am Stichtag des Konzernabschlusses, dem Zeitpunkt
der erstmaligen Konsolidierung.
Zum Tochterunternehmen wurde Τ mit dem Erwerb der dritten Tranche durch M.
Zeitpunkt Beteiligungs- AK EK
anteiliges
stille Re- anteilige stille
quote
EK
serven Reserven
01.03.06
20% 90 400
80
100 20
01.08.06 20% 125 450
90/180
100 20/40
01.11.06 25% 185 480 120/312
100
25/65
31.12.06 65%
400 500
325 100 65
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