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Good morning Sir, I have an issue with question 25.2 task 5 in the BPP Revision kit. I don’t know how to calculate the amount of non-controlling interest in the consolidated SPL. How can I solve it?
Black owns 21M/30M = 70% of the shares in Bury.
Therefore the NCI is 30%.
The NIC in the consolidated SOPL is therefore 30% of Bury’s profit, which is 30% x 15M = 4.5M
Have you watched my free lectures on this? The lectures are a complete free course for Paper FA and cover everything needed to be able to pass the exam well 🙂
Thank you sir. It’s clear now. Yes I have watched all your lectures. I just didn’t know how they got the 15 million, I guess I have to be very sharp. I’m writing my F3 paper tomorrow.
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