Once the ownership distribution and the basic settings are made, you can proceed to make an acquisition analysis to each subsidiary.
To be able to make an acquisition analysis, the accounting for the subsidiaries and the group parent must be imported into the group. The setting for creating an acquisition analysis can be found under “Group financials” > “Group consolidation”.
Click on the tab “Settings” and the sub-tab “Acquisition analysis” and then click on the button “New acquisition analysis” behind each organization that lacks an acquisition analysis.
The acquisition date and number of shares are taken from the ownership breakdown.
The tax rate is set by default to 20.60% but may be updated as there was a different tax rate applicable at the time of acquisition. Fill in Shares in subsidiary and Purchase price, then click Save.
Under the “Summary” tab you can edit the acquisition analysis you have started, by clicking on Edit on the right.
Then click on the “Acquired equity” tab.
Here you fill in the values for the acquisition of the company. Hovering over the question marks on the page will help you with what to fill in.
Click on “Add row” under each type of acquisition to specify the accounting account to which it relates. NOTE! These are accounts from the group chart of accounts!
Place the mouse pointer in the “Account” box. Suggestions for accounts to use appear at the top, but other accounts are also listed and can be selected. If the desired account does not appear, you must add it to the group chart of accounts, see the guide How do I create a group account? and re-import the accounts.
Enter the account manually or select the desired account from the list.
Place the mouse pointer in the "Account" box. At the top, suggestions for accounts to use appear, but other accounts are also listed and can be selected. If the desired account does not appear, it must be added to the group account plan. See the guide "How do I create a group account?" and import the accounting to the group again.
Enter the account manually or select the desired account from the list.
To use the amount that the account contains, you can click on the right arrow next to the amount. It is also possible to enter the value manually. To know which calculation sign (+/-) the amount should be entered with, you are guided by what is posted on that account.
No arrow will appear if no amount is in that account on the acquisition date. Check that the correct account is specified and the acquisition is booked in legal accounting. Correct and re-import accounting if necessary.
The acquired capital must be entered as if the entire subsidiary was acquired.
If you want to add more accounts under one heading, click "Add row" under the account.
If you want to delete an account, use the button with the trash can icon next to it.
Further down the page, you can see the summary of the acquisition analysis together with a graphic representation of the subsidiary's acquisition analysis.
The surplus/deficit value created by the purchase price allocation is handled in the next step.
When all numbers are correct, scroll to the top and select "Save draft".
Continue to guide 3.1 Create an acquisition analysis to handle the remaining steps in the acquisition analysis.