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That includes $31 million in refunds for instances where customers "received pricing inconsistent" with the bank's commitments.

The remainder of the foreign-exchange rebates cover a review of the rates Wells Fargo charged to clients over a seven-year period. The bank said those refunds are part of its "efforts to make things right and rebuild trust." Like other investment banks, Wells Fargo handles currency exchange and hedging transactions for businesses and other clients.

Related: Wells Fargo's scandals are hurting its bottom line

Wells Fargo previously disclosed that it received inquiries from government agencies in connection with its foreign-exchange business. Last fall, Dondup side strip track pants Visa Payment Cheap Online The Best Store To Get Limited Edition Cheap Price Cheap Sale Footaction High Quality Online bhGMqORaa5
that federal prosecutors are investigating the business and the bank fired at least four foreign-exchange bankers.

Wells Fargo confirmed in a statement that the employees are no longer with the bank, but declined to comment on whether they were fired.

The foreign-exchange business is in the process of revamping its policies, practices and procedures relating to pricing and other issues, the bank said. Wells Fargo installed new leadership for the unit last October.

Wells Fargo's pricing problems go beyond the foreign-exchange business though. The bank on Friday said it's setting aside $114 million to rebate fiduciary and custody clients in its wealth management business that were charged "incorrect fees" over the past seven years. These customers are primarily individuals with trust, estate and custodial accounts managed by Wells Fargo.

Wells Fargo, which previously disclosed the charging of incorrect fees, cautioned that the complex review may uncover additional refunds are warranted.

"We've accounted for what we know so far," but there's likely to be "a little more to do" as the review continues, John Shrewsberry, Wells Fargo's chief financial officer, told reporters on Friday.

Profit at Wells Fargo's wealth management division fell 37% last quarter, driven by the refunds and the sale of an asset management platform at a loss.

Shrewsberry said that although Wells Fargo's "reputational issue is something we have to work hard on," it's not having a meaningful impact on the wealth management division's results.

Related: Wells Fargo accused of misconduct again

The bank is still cleaning up its better-known scandals that involve retail customers. In June, a judge gave final approval to the $142 million class action settlement for Wells Fargo customers hurt by the fake-accounts scandal.

Wells Fargo also said it set aside an unspecified amount of money last quarter to pay additional refunds to customers who were wrongly charged for auto insurance and locking in mortgage rates.

Shewsberry expressed optimism that Wells Fargo's exhaustive review of potential problems inside the bank may be nearing an end.

When a parent has legal control of a subsidiary, the parent consolidates the subsidiary's financial results with its own. Ownership of > 50% of the subsidiary's voting common stock generally implies legal control. However, the parent must own at least 80% of the vote and fair value of the subsidiary's common stock to consolidate for tax purposes. In preparing consolidated financial statements, intercompany balances and transactions are eliminated.

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, effective January 1, 2009, made significant changes to the accounting requirements for noncontrolling interest in consolidated financial statements. For now, let's just point out that FAS 160 drops the term minority interest in favor of noncontrolling interest . Other changes are reflected in all subsequent discussion and application of the consolidation method on this website unless otherwise stated.

Balance Sheet: The parent consolidates 100% of the subsidiary's assets and liabilities, regardless of the parent's actual percent equity ownership, and records any goodwill created in the acquisition of the controlling interest. The parent also records in the equity section of the consolidated balance sheet any noncontrolling interest representing the value of the subsidiary's equity (net assets) not owned by the parent. Any such noncontrolling interest is recorded separately from the parent's equity and labeled perhaps Noncontrolling Interest in Subsidiaries . Noncontrolling interests in more than one subsidiary may be presented in aggregate.

Income Statement: The acquirer consolidates 100% of the subsidiary's income and expenses. Any net income attributable to a noncontrolling interest is subtracted from the net income attributable to the consolidated entity to give the net income attributable to the parent on the consolidated income statement.

Suppose Alpha buys 80% of Tango's stock for $80. Tango's only asset is an office building fairly valued at $60. Alpha's pre-transaction balance sheet is shown below. What is Alpha's pro forma balance sheet?

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Assumptions
Purchase Price
$80.0
Percent Acquired
80.0%
FV of Identifiable Assets Acquired
$60.0
Pro Forma Balance Sheet
Transaction
Before
+
Adjustments
=
After
Assets
Cash
$200.0
($80.0)
$120.0
Identifiable Assets
50.0
60.0
110.0
Goodwill
0.0
40.0
40.0
Total
$250.0
$20.0
$270.0
Liabilities Shareholders' Equity
Minority Interest
$0.0
$20.0
$20.0
Shareholders' Equity
250.0
0.0
250.0
Total
$250.0
$20.0
$270.0
Click to Activate Spreadsheet

Note that even though Alpha acquires just 80% of Tango, Alpha records all of Tango on its balance sheet as if it acquired the whole company. The excess of what Alpha "pays" for Tango over the FV of Tango's identifiable assets is allocated to goodwill ($40 = $100 - $60). The remaining 20% of Tango that Alpha does not own is reflected in minority interest ($20 = $100 - $80). All of Tango's income statement flows are recorded on Alpha's income statement, less minority investors' 20% interest in Tango's net earnings. We will cover the accounting specifics of the consolidation method in the lesson on Purchase Accounting .

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Finance

Mar 30, 2017

Vanguard, the world’s largest mutual fund company with more than $4 trillion in assets under management, had a smashing 2016. It was the top destination for investors, raking in net inflows of more than $277 billion that crushed its competition, according to a Morningstar report that tracks U.S. mutual fund and exchange-traded fund asset flows.

Investors also validated Vanguard’s core belief in index funds, injecting a record $505 billion into all passive funds — with half going to the company, the report said. Meanwhile, the typically costlier actively managed funds saw an exodus of $340 billion overall, widening the gap between active and passive funds.

Are actively managed funds — those led by managers who choose where to invest — on the way out? Vanguard CEO Bill McNabb does not think so. “The death of active may be overstated,” he said during a keynote speech at Wharton’s annual Rodney L. White Center for Financial Research Conference on Financial Decisions and Asset Markets. But he does see major shifts in the industry that call for a new way to do business. “The change in the economics of the investment management business is pretty profound.”

The numbers tell a grim story: From 2007 to 2016, the number of actively managed U.S. equity or stock funds fell to 2,223 from 4,351 — a survival rate of 51%. And a whopping 80% of active funds underperformed their market benchmark in the same period. Actively managed U.S. fixed income funds, those investing in bonds and other debt, also did similarly dismally. “This is not a positive thing for the industry,” McNabb said. “I view it as experimenting with other people’s money in many cases, which I don’t think is the right way to run a business.”

Even actively managed funds that do well tend to turn in uneven performances. McNabb noted that of 275 successful funds whose performances were tracked between 1998 and 2012, 97% of them underperform in at least five years in a 10-year stretch. Making matters worse is that tracked returns are generally better than what ordinary investors actually make in their portfolios.

“The death of active [investing] may be overstated.” –Bill McNabb

Funds’ returns assume the money stays put. In practice, people who cannot stomach market volatility tend to move out of the fund too soon and move back too late, or sell low and buy high. Citing Morningstar figures, McNabb said investors’ actual returns are 1.5% to 2% lower than the fund’s posted performance.

The Shift to Passive Investing

McNabb traced the start of the major shift from active to passive — funds that invest in an index such as the SP 500, for example — to the dot-com bust of 2000 to 2002. In the years before the market collapsed, investors found it easy to make money if they invested heavily in tech stocks. “If you’re overweight in tech, you’re a hero,” he said. Growth managers loaded up on expensive dot-com stocks, betting on fast-rising startups, while value managers, whose job is to look for bargains with potential, forgot their core values and jumped into the expensive tech sector as well.

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