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Changes in group structure

2.7 Control to control disposals (90% – 80%)

 Transfer between shareholders.

 Subsidiary before and after the acquisition.

 No change to goodwill.

Disposal is treated as if:

 Received cash Dr Cash

 To increase NCI Cr NCI

 Difference to equity Dr/Cr Equity

The movement in NCI is calculated as a SHARE (NCI%) OF THE
SUB’S NET ASSETS as at the disposal date (if using the
proportionate method) or a SHARE (NCI%) OF THE SUB’S NET
ASSETS PLUS GOODWILL as at the disposal date (if using FV
method).

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