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Good evening dear Stephen.
I have question about SBR.
When we have control over subsidiary (e.g. 60%) and additionally purchase some share in subsidiary (e.g 10%), difference between consideration and stake that NCI lose goes to the OCE. Why it is not going straight to the Retained earnings?
I have seen both in questions. So either is fine. The key point to stress is that it must not go to P&L or OCI.