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HI
when disposing of a sub and using w4 NCI –
do you use the percentage left when brought e.g. 20%
or do you use the percentage after being sold e.g. 70%?EG:
Proceeds 300m
30% remainig 160mGoodwill – 30m (was 40m, but 10m impairment from year before)
NA – 500m
NCI (W4) should this be 87m + (Share of profits 20% x 88) or (Share of profits 70% x 88)?Gain/Loss
Thanks
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