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I show dividend income of 4*0.7=2.8 in individual statment of comprehensive income of stayman and in consolodated finacials i ignore 2.8m as intra grouo transaction and only acocuntwd of only 1.2m as NCI share.. I record gain on disposal of subsidiary in individual financials and in consolidated finacials and also a share of profit frok associate for the last 6 month thatis is (18/12*6)*40%
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