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Why do we multiply the dividend received with the group structure %?
In case of confusion when I said group structure, as in how much in % the parent owns the associate.
I don’t believe you should do this in the group account. The following link explains the procedure very well-
https://www.google.com/amp/s/opentuition.com/topic/ias-28-dividends-paid-by-associate/%3Famp
Hope this helps.
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