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Module I· Interview Essentials AccountingAdvanced
Question

A company sells a carve-out subsidiary for 500, book value 300, with group allocations of 50 p.a. Three-statement impact and standalone EBITDA bridge?

Answer

Sale creates a disposal gain of 200 before tax; proceeds are investing cash flow. Standalone EBITDA must replace group allocations with true standalone costs.

Deep diveShow more details

Carve-out EBITDA is about future standalone cost structure, not historical allocations alone.

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