Page 339 - SBR Integrated Workbook STUDENT S18-J19
P. 339
Group statement of cash flows
3.3 Non-controlling interests
When a subsidiary that is not wholly owned pays a dividend, some of that dividend is
paid outside of the group to the non-controlling interest.
Parent
80% of
80% dividend is
intra-group
Subsidiary
20% of dividend
leaves the group
The dividend paid to the non-controlling interest must be calculated and disclosed in
the consolidated statement of cash flows (normally as a financing activity).
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