What this is
Opening carrying value + 持分法投資利益 + net 持分法OCI − closing. Residual 77 ≈ dividends received/other; no sign of a disposal, large dividend or perimeter write-down.
The values
- Opening: 192,921
- Plus equity income: 82,792
- Plus net OCI: 2,615
- Closing: 278,251
- Unexplained residual: 77
Where it comes from
Our calculation from other figures in the trainer’s notes.
Show the working
- 192,921 + 82,792 + 2,615 − 278,251 = 77