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hi, stupid question but in Q Kutchin June 15, we do not perform a transfer from CI to NCI after the disposal of Niche because this has already been recorded in the FS?
Hi,
We only consider a transfer from CI to NCI when we have disposed of shares in the subsidiary and still have control. Here there is a full disposal of the shares held so we only need to calculate the group profit on disposal. There is no transfer as everything relating to the subsidiary has gone.
Hope this helps.
Thanks
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