FR – PUP calculation

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February 23, 2022 at 8:12 am #649168
Wiktor
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When we multiply by owner holding per cent while calculating PUP?
February 24, 2022 at 9:37 am #649252
P2-D2
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Hi,

We do not multiply by the owner holdings when calculating the PUP. We include it in full in the relevant workings in the Group SFP and Group SPL. You will see this being done in the class notes and videos.

The amounts then attributable to the NCI and the Parent are then taken care of due to the way we have structured our workings.

Thanks
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