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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › FR – PUP calculation
When we multiply by owner holding per cent while calculating PUP?
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