Capital Contribution Accounting

Since consolidation is not there just do it the normal way like

Netherland books

Dr. Bank

Cr. Loan from subsidiary

And for cash investment

Dr. Investment at cost

Cr. Bank

Gfk books

Dr. Bank

Cr. Equity netherland

Forgot to mention, translation risk is not there if presentation=functional currency. If it is India, then no risk as well if amount paid in one shot. If it is in installments, I think you have to discount cash outflows in arrears with wacc I think or maybe for equity exchange. Pls check that out cause I don't have resources available right now and not at my office

@ sabyasachi, your not IFRS accountant like me but just only an AS accountant and not even Indas accountant like me as well and do you remember that

@ yashaswi Gomes new Yes it's correct entry.