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Consolidated statement of changes in equity

2.2 Impacts of transfer between owners (control to control) on CSOCIE

Control to control acquisitions (80% – 90%)

 Pay cash Decreases NCI at

 To reduce NCI acquisition date.
 Difference to Equity movement

equity affects P’s column.

Control to control disposals (90% – 80%)

 Received cash Increases NCI at

 To increase NCI disposal date.
 Difference to Equity movement
equity affects P’s column.

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