Balancing subsidiary balance sheet after acquisition

Hi,

I am trying to build a model where a HoldCo investment company acquires 75-100% of a target company. It is unclear yet if the HoldCo pays off the debt on the target balance sheet at transaction, and I am trying to build a model with various scenarios here.

However, I have always used simplified models which just consolidate the Holdco and target balance sheets in an LBO model. Now that I am building a more complex operating/LBO model, I have trouble balancing the target balance sheet in the projections.

How does one balance the balance sheet in the target if we acquire 75-100% and the target debt is paid off, leaving an unbalanced asset side? You can't use goodwill on the target balance sheet right? In consolidated models goodwill works as the balancing tool, but here in a majority to 100% ownership (no consolidation) I am unsure how it works.

Thanks alot, B

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