Reducing Holding from 80% to 60% Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Reducing Holding from 80% to 60% This topic has 0 replies, 1 voice, and was last updated 10 years ago by Saad. Viewing 1 post (of 1 total) Author Posts December 1, 2015 at 9:32 pm #286835 SaadMember Topics: 1Replies: 3☆ Hi Mike, In the above scenario, for working 3B, are there any circumstances where Goodwill would not be added to the Valuation of Net Assets @ D.O.D? Such as if the NCI is valued at proportionate basis as opposed to Fair Value basis? Your help is appreciated. Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In