Corporation Switch User Manual

Accounting for Acquisitions and Disposals 17-7
Variable Description Source
NAV Net asset value (assets less
liabilities)
Generated from Subsidiary
Trial Balance
%TO New ownership percentage Entered when Updating
Consolidation Hierarchy
%FROM Old ownership percentage Entered when Updating
Consolidation Hierarchy
ADTB Acquisition and disposal trial
balance
Entered in Subsidiary Trial
Balance
PRETB Pre-share issue trial balance Entered in Subsidiary Trial
Balance
POSTTB Post-share issue trial balance Entered in Subsidiary Trial
Balance
The tokens PRETB and POSTB are for use in rules in the Acquisition Linked to a Share
Issue category. The token ADTB is for use in rules in the Acquisition, Disposal and
Share Issue categories.