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Hi tutor!
I’m confused about the answer on OP’s note example2 on Page 7&208.
I dont know how the number’15720’and’61580’come from.
Can u help me ?
Thax
🙂15,720 is 40% x ( Natalija’s this year’s profit after tax less the pup of 2,700 )
So 40% x 39,300 = 15,720
61,580 is Viktorija’s own profit after tax ( 50,000 ) – the dividend received from Natalija ( 12,000 ) + V’s share of N’s adjusted profit after tax ( 60% x 39,300 )
Or, more simply, it’s 77,300 – the amount attributable to the nci!
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