HOMEWORK 1
1) Consolidated Balance Sheet mean is the relationship between the capital of the companies belonging to the same date or period of balance sheet items and interrelationship with the gathering of relevant records are held on the balance sheet.
2) Ramstore Bulgaria E.A.D. (“Ramstore Bulgaristan”)
Ramstore Kazakhstan LLC (“Ramstore Kazakistan”)
Ramstore Macedonia DOO (“Ramstore Makedonya”)
Sanal Merkez Ticaret A.Ş. (“Sanal Merkez”) No they do not have %100 ownership
3) a) Balance sheet only include net trade receivable however we can find gross trade receivable by looking trade receivable from explanatory notes.
b) 67.174
4) a) 786.036
b) Migros have always inventory, they protect the inventory level also they increase. We can observe it by looking their inventory in their balance sheet. c) They increase their inventory
5) While companies are preparing their financal statement, they make lots of estimation because there are some uncertain amount such as depreciation cost, intengible assets, account receivable etc. Goodwill is the most affected account from those estimations.
6) a) 248.510 b) Brand value, copyrights, lease agreements, others
c) As of December 31, 2012 by the income method brands are subjected to an impairment test. When determining the value of the brand, the board approved a five-year based on financial budgets covering the period is based on sales forecasts.
7) Goodwill: 2.251.427
Soruces: Moonligh, Koç Holding A.Ş. and Group, Ades Gıda San. Tic A.Ş.
8)
In recent years, information technologies such as television and internet have made progress dramatically and these have become a part of people’s daily lives. Almost every home there is televisions and computer. Most people spend too many hours by watching television or surfing in the internet. Such big factors have changed lots of things in about people such as communication with each others,