Dispose of part of the investment in subsidiaries without losing control.

Dispose of 65,438+00% equity in individual statements, with a price of 35 million yuan and an investment income of 5 million yuan. Because there was no loss of control, the investment was not confirmed in the consolidated statement, and the capital reserve was adjusted.

In the consolidated statement, the consideration of 35 million yuan and the corresponding net assets of 3450 yuan (34500 *10%) obtained from the sale of equity should be adjusted to capital reserve. The entries are as follows:

Individual statements: Debit: 3500 yuan in bank deposit, goods: 3000 yuan in long-term equity investment, and the investment income is 500 yuan.

Consolidated statement: adjustment of 10% ownership period: borrowing: investment income 450 loans: retained income 450.

Adjust the difference between the consideration obtained from the sale of equity and the continuously calculated share of the invested unit:

Borrow: investment income 50 loan: capital reserve 50

So, I think your answer is right.

We'll discuss it later