Consolidated Statement of Changes in Equity – Dividend Movements

Hi there, I hope you’re well.

I was just watching your lecture on how to calculate the dividend movements which effect the parent when producing the consolidated SOCE.

There was just one little part at the end of the lecture I couldn’t be sure of, and I just wanted to write it out, if you could help me with whether its right?

So for the parent, the dividend movement =

100% of dividend paid by parent (outflow) – amount paid by subsidiary which is attributable to the parent companies shareholders (inflow)

and the NCI =

Amount paid by the subsidiary which is attributable to the NCI (inflow)

I was more concerned about whether I got the part for the parent right, as the effect of dividends on the NCI was a little bit easier to grasp 🙂

Thanks in advance.