I saw from the revision kit that in calculating the cash paid to NCI in the group statement of cash flow, only the profit/loss attributable to NCI is taken into the calculation, instead of the OCI attributable to NCI. Why is the the OCI is not taken in to account in NCI but the OCI in included in calculating the retained earnings?
e.g. question in Dec 08 Warrburt NCI B/d 53 P/L (2) Cash paid (5) NCI c/d 46