[danielgroves]

For Q31 where there was a calculation for the NCI, Consol Reserves and then Ratio discussion. There was a note stating that Land had been sold to the Parent for $4m where the Subsidiary had a carrying amount of $2.5m.

This massively threw me and i didn’t know what to do with the $1.5m gain so i entered it as a deduction in the Consol Reserves.

Did this stick out to anybody else? Should it have gone in to the net assets and then been split between NCI & Parent calcs?

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