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I have started going through the P2 notes and on Chapter 4 Example 4 the answer shows the revaluation gain as 200, but the details in the question only shows 100 and as far as I can see there are no details in the question as to another gains then the 50 on the Sub, where does the 200 come from? Also why does the answer show the NCI portion of the profits as 20% x 100, where does the 100 come from?
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