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FR – PUP calculation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › FR – PUP calculation

  • This topic has 1 reply, 2 voices, and was last updated 11 months ago by P2-D2.
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  • February 23, 2022 at 8:12 am #649168
    Wiktor
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    When we multiply by owner holding per cent while calculating PUP?

    February 24, 2022 at 9:37 am #649252
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6460
    • ☆☆☆☆☆

    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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