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1) Group Structure
2) Net assets in subsidiary
3) Goodwill
4) Non-Controlling Interest
5) Group Retained earnings
6) Investment in associateOr, according to the lectures on this site,
1 group structure
2 goodwill
then pup calculations
3 consolidated retained earnings
4A non controlling interest on the Statement of Financial Position
4B on controlling interest in the subsidiary profits for the year
5A investment in associate for the Statement of Financial Position
5B share of this years associate profits for the Statement of Income
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