Steve Scott 在student accountant June/July 2006 "consolidations"有一个例题，里面有两点不明白：

Highveldt, a public listed company, acquired 75% of Samson’s ordinary shares on 1 April 2005. The purchase consideration consisted of: a share exchange of one share in Highveldt for two shares in Samson. The market price of Highveldt shares at the date of acquisition was $4 each an immediate $1.75 per share in cash a further amount of $81m payable on 1 April 2006. Highveldt’s cost of capital is 8% per annum.
Highveldt has only recorded the consideration of $1.75 per share

the parent should accrue a finance charge (at the rate of the cost of capital) in its income statement (which is consolidated), and add this to the carrying amount of the deferred consideration (a liability) in its balance sheet (which is also consolidated).
这里不明白为什么合并报表要出现未来应付的投资款，它不是应该和子公司的应收投资款互相抵销掉吗？

Samson had established a line of products under the brand name of Titanware. Acting on behalf of Highveldt, a firm of specialists had valued the brand name at $40m with an estimated life of 10 years as at 1 April 2005. The brand is not included in Samson’s balance sheet.

答案： Retained earnings

Highveldt – from question 350
Post acquisition – Samson (101 - 1 URP see above) x 75% 75
Finance cost on deferred consideration (see below) (6)
URP in sale of plant (4)
Amortisation of brand (40/10 years) (4)
Impairment of goodwill (15) (19)
Retained earnings in consolidated balance sheet 396

这里不明白为什么Amortisation of brand出现在母公司而不是子公司？