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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Dividends for Augmented profit
Are dividends from companies with <50% and 100% included in the Augmented profit figure?
I’m sorry I dont understand your question?
Only include dividends from companies outside the group – see the manual P134 for the answer
I mean associates are companies in which we have >51% shareholding, so can we include dividends for companies with <51% in the CT computation?
Yes becasue they are not associated or part of the group