dividend examples

Sir, how did you arrive at the 9 as the proposed receivables that you added to the group record for retained earnings, i know that the group share was the 90% of the 10 proposed dividend by the kristine (subsidiary) ? The group & subsidiary proposed dividend are 16 and 10 respectively , the group has 40 from the question, you deducted the proposed dividend of 16 from the group, added proposed receivable 9 to make total of 33 and added the group share of 90% of 9 . where did you get the proposed receivable 9 that the group will received?

High anticipation