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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損益のれん償却支配喪失合計連結精算表
連結B/S
BS土地63,00030,00093,00010,000103,000--103,000--▲40,000▲40,00063,000
BSS社株式40,000-40,000-40,000▲140,000▲140,000▲100,000--142,610142,61042,610
BSその他資産373,000210,500583,500-583,500--583,500--▲210,500▲210,500373,000
BSのれん-----10,56010,56010,560-▲1,320▲9,240▲10,560-
BS資産合計476,000240,500716,50010,000726,500▲129,440▲129,440597,060-▲1,320▲117,130▲118,450478,610
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27,500-27,500-27,5005,6505,65033,150----33,150
BS資本剰余金 - 当期変動額-------------
BS資本剰余金 - 期末残高27,500-27,500-27,5005,6505,65033,150----33,150
BS利益剰余金 - 期首残高135,00083,500218,500-218,500▲83,140▲83,140135,360----135,360
BS当期純利益45,0008,00053,000-53,000--53,000▲2,400▲1,320▲7,680▲11,40041,600
BS剰余金の配当-------------
BS利益剰余金 - 期末残高180,00091,500271,500-271,500▲83,140▲83,140188,360▲2,400▲1,320▲7,680▲11,400176,960
BS株主資本合計402,000191,500593,500-593,500▲177,490▲177,490416,010▲2,400▲1,320▲7,680▲11,400404,610
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-----58,05058,05058,050----58,050
BS非支配株主に帰属する当期純利益--------2,400--2,4002,400
BS支配喪失・連結除外----------▲60,450▲60,450▲60,450
BS非支配株主持分 - 期末残高-----58,05058,05058,0502,400-▲60,450▲58,050-
BS純資産合計402,000191,500593,50010,000603,500▲129,440▲129,440474,060-▲1,320▲68,130▲69,450404,610
BS負債純資産合計476,000240,500716,50010,000726,500▲129,440▲129,440597,060-▲1,320▲117,130▲118,450478,610
連結P/L
収益項目
PL収益495,000328,000823,000-823,000--823,000----823,000
PLS社株式売却益25,000-25,000-25,000--25,000--▲7,680▲7,68017,320
費用項目
PL費用475,000320,000795,000-795,000--795,000----795,000
PLのれん償却額---------1,320-1,3201,320
PL当期純利益45,0008,00053,000-53,000--53,000-▲1,320▲7,680▲9,00044,000
PL非支配株主に帰属する当期純利益--------2,400--2,4002,400
PL親会社株主に帰属する当期純利益45,0008,00053,000-53,000--53,000▲2,400▲1,320▲7,680▲11,40041,600