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Complex group structures





                  Example 14.1



                  Required:

                  Determine the effective shareholdings and NCI% for SS within the
                  following group structures:

                  (i)

                                           P


                                                80%



                                           S

                                                 75%




                                          SSS




                  (ii)                     P



                                                60%




                                           S

                                                 70%





                                          SSS








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