If we have financial year say y/e 11/09/30. Suppose the parent acquire additional shares in a company in the mid of year say 11/04/01 and let the share holding increase from 25% to 65%(from EI/Associate to a subsidary).
When we caculate Group retain earning, should we include Parent 25% share of profit for the period 10/10/1-11/04/01? Or it had been already included in Dereognition of EI/Associate and we should not doubt count?