EJEMPLO CON INTERES MINORITARIO

MATRIZ
SUBORDINADA
DEBITO
CREDITO
DEBITO
CREDITO
ACTIVO CTE
359,600
365,000
PROPIEDAD
459,000
230,000
INVERSION
344,400
0
PASIVO
95,000
21,000
INT MINORITARIO
CAPITAL
790,000
390,000
RESERVAS
100,000
22,000
UTILIDADES ACU
88,000
12,000
UTILIDAD DEL EJE
90,000
150,000
VENTAS
COSTOS

200,000
110,000
1,273,000

625,000

724,600
689,000
344,400

344,400

C
724,600
689,000
0

116,000

116,000
229,600
790,000
100,000
88,000
90,000

229,600
1,180,000
122,000
100,000
240,000

180,000
30,000

1,363,000
90,000

TOTAL

390,000
22,000
12,000
150,000

380,000
140,000

775,000
150,000

UTILIDAD

1,898,000

2,138,000

574,000

180
30 % DE PARCIP
150 60% MATRIZ
40 % OTROS

90
60

574,000

1,413,600

1,413,600