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The NCI of Park is $150. Where does this figure comes from. Its not been given in the question and its not even 40% of 370 the Net Assets
The workings were as follows
FV of consideration 60% 250
NCI 150 ???
NA (370)https://www.chinaacc.com/upload/html/2013/07/01/lixingcuncd78b6cedc6c4313bef778f5fc568e44.pdf
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