Once the ownership distribution and the basic settings have been made, an acquisition analysis for each subsidiary must be conducted.
To perform an acquisition analysis, the accounts of the subsidiaries and the group parent must be imported into the group. The setting for the acquisition analysis is 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 the organisation that does not have an acquisition analysis.
The acquisition date and the number of shares come from the ownership distribution.
The tax rate is set by default at 22.00% but needs to be updated if it was another tax rate at the time of the acquisition.
Then click on the tab "Acquired equity".
Here you fill in the values for the acquisition of the company.
Click "Add row" under each section to be able to add the account.
NOTE! Here you add an account from the group chart of accounts.
Holding the mouse pointer over the question marks on the page will give further information on what amount to fill in.
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. The desired account must be added to the group account plan if it does not appear. 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.
If no amount is in that account on the acquisition date, no arrow will appear. Check that the correct account is specified and that the acquisition is booked in legal accounting. Correct and re-import accounting if necessary.
Note that 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.
If you need to delete a line, click on the arrow next to the amount and select "Delete".
Once you have filled in all the amounts under each heading, a graphical summary is displayed at the bottom of the page.
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.