- This topic has 1 reply, 2 voices, and was last updated 12 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › D-SHAPED GROUP – NCI
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?
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%)
