21 - Preparing simple consolidated

21-1 Consolidated financial statements

21-2 Introduction to investment in companies

21-3 Acquisition Date (Goodwill & NCI @ acquisition date)

21-4 After Acquisition (intra-group transactions)

21-5 NCI & Retained Earning

21-6 SOFP

21-7 SPL（一）

21-8 SPL（二）

21-9 SPL（三）