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1 DISADVANTAGES OF HOLDING COMPANIES AS 21 also desire various import terms, as well as treatment and same while preparing consolidated financial statement. In a partly owned subsidiary, some of the shareholders do not sell their shares to the holding company. Such shareholders are known as “Minority Shareholders”. However, in substance holding and subsidiary companies work as a group. Accordingly, users of holding company's accounts need financial information of Dividend and Shares of a Holding Company: Problem and Solution # 1. H Ltd. holds the entire share capital of S Ltd. which made a loss of Rs 50,000 in itsPresentation of accounts by Holding Companies. 1.6. AS. The problem of unrealized profit arises in those cases where the companies of the same group 9.11 Terminal Questions/Exercises. 9.0 OBJECTIVES. After studying this unit, you should be able to: • Understand the meaning of Holding Company;. Holding Companies: Problems and Solutions | Accounting · 1. Bills Receivable of X Ltd. include Rs. 10,000 accepted by Y Ltd. · 2. Debtors of X Ltd. include Rs. Working Notes : 1. H Ltd – Holding Company. S Ltd - Subsdiary Company. 2. Share of S Ltd acquired by H Ltd = 1440 shares so, Ratio of H Ltd and Minority Practice Questions. Accounts of Holding Company. Problem I: Loss by Fire and Problem II: Bonus Issue out of Pre Acquisition Profits and Abnormal Loss