For this question, shouldn’t that be 1430+580*0.5? I don’t understand the solution. Thanks in advance.
You mean for the Equity Method?
Under the equity method, in NinMount’s BS:
- Investment in Boswell (+GBP 320 m)
- Cash (-GBP 320 m)
No impact on NinMount’s debt (as they did not raise debt for the acquisition) and equity (as this is not a consolidation).