Open tuition textbook chapter 6 Exercise 7

(Model Answer )
The acquisition of the additional 10% to give 90% ownership is a change in ownership. The subsidiary is consolidated as previously, but there is a change in the NCI percentage, which has decreased from 20% to 10%. The difference between the amounts paid and the reduction in the NCI goes through retained earnings.

Question )The difference between the amounts paid and the reduction in the NCI goes through retained earnings.>>> Does the balance go to OCE?

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