• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

D-SHAPED GROUP – NCI

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › D-SHAPED GROUP – NCI

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by miketye.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • September 21, 2013 at 11:28 am #140967
    khondowebn@gmail.com
    Participant
    • Topics: 1
    • Replies: 1
    • ☆

    IF P HOLDS 80% OF SHARES IN S, AND S HOLDS 75% OF SHARES IN SS, AND THE P HOLDS 10% IN SS.

    WHAT’S THE DIRECT AND INDIRECT NCI OF SS AND HOW DO I CALCULATE IT?

    September 22, 2013 at 7:28 am #140999
    miketye
    Member
    • Topics: 3
    • Replies: 7
    • ☆

    P holds 80% of S who own 75% of SS
    – This means P holds 80% of 75% = 60% of SS
    – P also owns 10%

    Total control by P is 70% so total NCI is 30% (100%-70%)

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Arnold89 on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • deepikasingh on ACCA BT Chapter 17 – The nature of communication – Questions
  • deepikasingh on ACCA BT Chapter 14 – How people learn – Questions
  • zurapirveli@gmail.com on Equity settled share based payments – goods – ACCA (SBR) lectures
  • Sid24012003 on Intangibles – Example 2 – ACCA Financial Reporting (FR)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in