Page 464 - SBR Integrated Workbook STUDENT S18-J19
P. 464
Chapter 25
Example 2 – continued
(W6) Non-controlling interest
$m
Strudel profit for the year 62
PURP (W2) (12)
Depreciation (W3) (6)
Impairment (5)
–––––
Adjusted profit for the year 39
Other comprehensive income 2
–––––
Adjusted total comprehensive income (TCI) 41
–––––
NCI share of profit: $39m × 20% 7.8
NCI share of TCI: $41m × 20% 8.2
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