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連結精算表（全体） 100%
区分勘定科目単純合算S社修正連結修正 - 開始仕訳連結修正 - 当期仕訳
P社S社単純合算S社修正修正後開始仕訳合計修正後合算NCI損益のれん償却連結除外合計連結精算表
連結B/S
BS土地63,00030,00093,00010,000103,000--103,000--▲40,000▲40,00063,000
BS投資有価証券20,000-20,000-20,000▲160,000▲160,000▲140,000--160,000160,00020,000
BSその他資産378,000202,500580,500-580,500--580,500--▲202,500▲202,500378,000
BSのれん-----11,88011,88011,880-▲1,320▲10,560▲11,880-
BS資産合計461,000232,500693,50010,000703,500▲148,120▲148,120555,380-▲1,320▲93,060▲94,380461,000
BS負債74,00049,000123,000-123,000--123,000--▲49,000▲49,00074,000
BS資本金 - 期首残高194,500100,000294,500-294,500▲100,000▲100,000194,500----194,500
BS資本金 - 当期変動額-------------
BS資本金 - 期末残高194,500100,000294,500-294,500▲100,000▲100,000194,500----194,500
BS資本剰余金 - 期首残高27,500-27,500-27,500--27,500----27,500
BS資本剰余金 - 当期変動額-------------
BS資本剰余金 - 期末残高27,500-27,500-27,500--27,500----27,500
BS利益剰余金 - 期首残高115,00079,500194,500-194,500▲76,020▲76,020118,480----118,480
BS当期純利益50,0004,00054,000-54,000--54,000▲800▲1,320▲4,690▲6,81047,190
BS剰余金の配当-------------
BS連結除外に伴う利益剰余金減少高----------▲670▲670▲670
BS利益剰余金 - 期末残高165,00083,500248,500-248,500▲76,020▲76,020172,480▲800▲1,320▲5,360▲7,480165,000
BS株主資本合計387,000183,500570,500-570,500▲176,020▲176,020394,480▲800▲1,320▲5,360▲7,480387,000
BS評価差額 - 期首残高---10,00010,000▲10,000▲10,000------
BS評価差額 - 当期変動額-------------
BS評価差額 - 期末残高---10,00010,000▲10,000▲10,000------
BS非支配株主持分 - 期首残高-----37,90037,90037,900----37,900
BS非支配株主に帰属する当期純利益--------800--800800
BS一部売却・連結除外----------▲38,700▲38,700▲38,700
BS非支配株主持分 - 期末残高-----37,90037,90037,900800-▲38,700▲37,900-
BS純資産合計387,000183,500570,50010,000580,500▲148,120▲148,120432,380-▲1,320▲44,060▲45,380387,000
BS負債純資産合計461,000232,500693,50010,000703,500▲148,120▲148,120555,380-▲1,320▲93,060▲94,380461,000
連結P/L
収益項目
PL収益489,000324,000813,000-813,000--813,000----813,000
PLS社株式売却益35,000-35,000-35,000--35,000--▲4,690▲4,69030,310
費用項目
PL費用474,000320,000794,000-794,000--794,000----794,000
PLのれん償却額---------1,320-1,3201,320
PL当期純利益50,0004,00054,000-54,000--54,000-▲1,320▲4,690▲6,01047,990
PL非支配株主に帰属する当期純利益--------800--800800
PL親会社株主に帰属する当期純利益50,0004,00054,000-54,000--54,000▲800▲1,320▲4,690▲6,81047,190