CSFP - general
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Last updated 4:42 PM on 7/17/25
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6 Terms
1
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PURP
Treat amount held at YE as SP eg if 12,800 sold, but 9,600 held at YE, 9,600 is SP
2
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W2: FV uplift in rep, acq, or both
Both
3
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When acq a sub
Align sub’s acc policies with group policies eg if group uses reval model for land, whereas sub uses cost model, reval sub’s land to match group policy
4
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if group uses reval model
Need reval surplus in W2
5
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Group RE W: finance costs
Pro-rate finance costs for deferred consideration by time left between YE and date of contingent consideration payment
6
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Investments line
Deduct cash consideration in S/A/JV, add any dividends paid by A/JV
Note 
Flashcards (50)