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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損益のれん償却繰延税金負債取崩し株式売却修正法人税等調整合計連結精算表
連結B/S
BS土地63,00030,00093,00010,000103,000--103,000------103,000
BS投資有価証券140,000-140,000-140,000▲160,000▲160,000▲20,000---20,000-20,000-
BSその他資産228,000202,500430,500-430,500--430,500------430,500
BSのれん-----14,40014,40014,400-▲1,600---▲1,60012,800
BS資産合計431,000232,500663,50010,000673,500▲145,600▲145,600527,900-▲1,600-20,000-18,400546,300
BS負債74,00049,000123,000-123,000--123,000------123,000
BS繰延税金負債---3,5003,5001401403,640--▲140--▲1403,500
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一部売却による変動-----------6,000▲2,1003,9003,900
BS資本剰余金 - 期末残高27,500-27,500-27,500--27,500---6,000▲2,1003,90031,400
BS利益剰余金 - 期首残高115,00079,500194,500-194,500▲76,440▲76,440118,060------118,060
BS当期純利益20,0004,00024,000-24,000--24,000▲800▲1,600140▲5,0002,100▲5,16018,840
BS剰余金の配当---------------
BS利益剰余金 - 期末残高135,00083,500218,500-218,500▲76,440▲76,440142,060▲800▲1,600140▲5,0002,100▲5,160136,900
BS株主資本合計357,000183,500540,500-540,500▲176,440▲176,440364,060▲800▲1,6001401,000-▲1,260362,800
BS評価差額 - 期首残高---6,5006,500▲6,500▲6,500--------
BS評価差額 - 当期変動額---------------
BS評価差額 - 期末残高---6,5006,500▲6,500▲6,500--------
BS非支配株主持分 - 期首残高-----37,20037,20037,200------37,200
BS非支配株主に帰属する当期純利益--------800----800800
BS一部売却による変動-----------19,000-19,00019,000
BS非支配株主持分 - 期末残高-----37,20037,20037,200800--19,000-19,80057,000
BS純資産合計357,000183,500540,5006,500547,000▲145,740▲145,740401,260-▲1,60014020,000-18,540419,800
BS負債純資産合計431,000232,500663,50010,000673,500▲145,600▲145,600527,900-▲1,600-20,000-18,400546,300
連結P/L
収益項目
PL収益494,000324,000818,000-818,000--818,000------818,000
PLS社株式売却益-----------▲5,000-▲5,000▲5,000
費用項目
PL費用474,000320,000794,000-794,000--794,000----▲2,100▲2,100791,900
PLのれん償却額---------1,600---1,6001,600
PL法人税等調整額----------▲140--▲140▲140
PL当期純利益20,0004,00024,000-24,000--24,000-▲1,600140▲5,0002,100▲4,36019,640
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20,0004,00024,000-24,000--24,000▲800▲1,600140▲5,0002,100▲5,16018,840