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Dividends for Augmented profit

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Dividends for Augmented profit

  • This topic has 3 replies, 2 voices, and was last updated 1 year ago by JillyB.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 29, 2024 at 4:30 am #706207
    Patrickizzo
    Participant
    • Topics: 11
    • Replies: 13
    • ☆

    Are dividends from companies with <50% and 100% included in the Augmented profit figure?

    May 29, 2024 at 1:55 pm #706218
    JillyB
    Keymaster
    • Topics: 0
    • Replies: 899
    • ☆☆☆☆

    I’m sorry I dont understand your question?
    Only include dividends from companies outside the group – see the manual P134 for the answer

    May 31, 2024 at 4:10 am #706279
    Patrickizzo
    Participant
    • Topics: 11
    • Replies: 13
    • ☆

    I mean associates are companies in which we have >51% shareholding, so can we include dividends for companies with <51% in the CT computation?

    June 1, 2024 at 2:16 pm #706386
    JillyB
    Keymaster
    • Topics: 0
    • Replies: 899
    • ☆☆☆☆

    Yes becasue they are not associated or part of the group

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