CS P & L

Hi Mike,

Hope you are doing well.

Could you please help with this :

NCI’s – CSPL
Profit after tax 100
Dep’n (20 × 1/10) (2)
PURP (W7) (4)
–––––
94
NCI share × 30% 28.2
Impairment (30% × 35) (10.5)
–––––
17.7

This calculation of NCI’s CSPL from Kaplan book. Coul you please help with from where came 35 in the end of calculation?

This chapter “Consolidated Statement of Profit and Loss”-Kaplan book:

Test your understnading # 4.

If you need the whole question, please let me know I will post it.