VE 10,000,000

Taux contract 6%
taux marché 9%
Cout de trans 1,000,000
année Interet contr Coeif
CA -7,833,105
1 600000 0.91743119 550,459
2 600000 0.84167999 505,008
3 600000 0.77218348 463,310
4 600000 0.70842521 425,055
5 10,600,000 0.64993139 6,889,273
8,833,105
12.013% 1,166,895
0
0
0

584.937 2924.685

3500700 315063
Interet calculé sur la JV JV Fin period CA Interet CA fin Subve Produit

794,979 9,028,084 7,833,105 941,001 8,174,106 1,166,895 194,979

812,528 9,240,612 8,174,106 981,966 8,556,072 971,916 212,528
831,655 9,472,267 8,556,072 1,027,853 8,983,925 759,388 231,655
852,504 9,724,771 8,983,925 1,079,251 9,463,176 527,733 252,504
875,229 10,000,000 9,463,176 1,136,824 0 275,229 275,229
5,166,895 3,701,162 1,166,895
0

D C
Charges 941,001
d’intérêts
selon le
TIE (R)
Produits 194,979
différés-
Subvention
(B)
Trésorerie 600,000
(B)
Subvention 194,979
d’intérêts
(R)
Passif 341,001
financier au
coût amorti
(B)
1,135,980 1,135,980 0
Subv fin Affectation du cout de transaction

971,916 146,022 341,001

759,388 169,439
527,733 196,197
275,229 226,747
0 261,595
2,534,267
VE 10,000,000
Taux contract 6%
taux marché 9%

année paiement Coeif

1 600000 0.91743119 550,459
2 600000 0.84167999 505,008
3 600000 0.77218348 463,310
4 600000 0.70842521 425,055
5 10,600,000 0.64993139 6,889,273
8,833,105
1,166,895
0
0
0

584.937 2924.685

3500700 315063
CA Interet CA fin Subve Produit Subv fin
8,833,105 794,979 9,028,084 1,166,895 194,979 971,916
9,028,084 812,528 9,240,612 971,916 212,528 759,388
9,240,612 831,655 9,472,267 759,388 231,655 527,733
9,472,267 852,504 9,724,771 527,733 252,504 275,229
9,724,771 875,229 0 275,229 275,229 0
4,166,895 3,701,162 1,166,895 2,534,267
0
IAS 28 example: accounting for a downstream transaction

Below are calculations accompanying the example available on IFRScommunity.com under direct link below:

https://ifrscommunity.com/knowledge-base/equity-method/#link-ias_28_example_accounting_for_downstream_transac

year 20X0
Entity A recognises the sale to Entity B in its books:

$m DR CR
Revenue 1
Cost of sales 0.7
Cash 1
Inventory 0.7

At the same time, Entity B recognises the purchase in its books:

$m DR CR
Cash 1
Inventory 1

In consolidated financial statements, Entity A recognises the following adjustment in order to eliminate the gain on sale of

$m DR CR
Revenue 0.2
Cost of sales 0.14
Investment in Entity B 0.06 * Entity A adjusts the value of its investment in B, as the asse

year 20X1

Entity B recognises the sale to a client:

$m DR CR
Revenue 1.5
Cost of sales 1
Cash 1.5
Inventory 1

In consolidated financial statements, Entity A reverses the previous entry and recognises the 20% portion of revenue and c

$m DR CR
Revenue 0.2
Cost of sales 0.14
Investment in Entity B 0.06
Additionally, Entity A recognises its share in gain made by Entity B:

$m DR CR
Investment in Entity B 0.1
Share of profit of
associates 0.1
ect link below:

ng_for_downstream_transaction

eliminate the gain on sale of inventory with respect to its 20% interest in Entity B:

investment in B, as the asset subject to elimination is held by B.

20% portion of revenue and cost of sales:

VE 10,000,000
Taux contract 5%
taux marché 9%

année paiement Coeif

1 500000 0.91743119 458,716
2 500000 0.84167999 420,840
3 500000 0.77218348 386,092
4 500000 0.70842521 354,213
5 10,500,000 0.64993139 6,824,280
8,444,139
1,555,861
0
0
0

584.937 2924.685

3500700 315063
CA Interet CA fin Subve Produit Subv fin
6,824,280 614,185 7,438,465 1,555,861 114,185 1,441,675
7,438,465 669,462 8,107,927 1,441,675 169,462 1,272,214
8,107,927 729,713 8,837,640 1,272,214 229,713 1,042,500
8,837,640 795,388 9,633,028 1,042,500 295,388 747,113
9,633,028 866,972 10,500,000 747,113 366,972 380,140
3,675,720 6,059,362 1,175,720 4,883,642
-380,140