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Hi,
For one of the questions on Consolidated cash flow in the Kaplan study material the Dividends paid to NCI are being calculated using TCI attributable to NCI instead of Profit attributable to NCI.
Could that be a mistake?But if yes, how come that the final figures are reconciling with the movement in Cash?Many thanks for your support
Hi,
No, it wouldn’t be a mistake. NCI is calculated as the NCI at acquisition plus the share of the movement in the post acquisition reserves, which includes not only the profit but also the other comprehensive income. So the movement in NCI will also include the profit and OCI elements, or TCI as they have used.
Thanks
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