tobeornottobe

Folks, this is work in progress, sorry. Correction to partial goodwill:

Finally I got a hold of this:

Subsidiary's market value (market cap for example) MV(sub) = $900M.
FV (net assets) = $600M.
BV (net assets) =$500M.

Parent buys 90% of sub and pays $810M (90% of MV(sub).

Full goodwill: MV(sub) - FV(sub) = $900M - $600M = $300M.
Minority Interest in Equity section = 10% x MV(sub) = 10% x $900M = $90M.

Partial Goodwill: Purchase price - 90% x BV(sub) - 90% x [FV(sub) - BV(sub)] = $810M -0.90($500M) - 0.90 ($100M) = $270M.
Minority Interest in Equity section = 10% x FV(sub) = 10% x $600M = $60M.