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Chapter 16
2.3 Revised CSOCIE pro forma
Parent
shareholders NCI
Equity b/f x x
(W1) (W2)
Total comprehensive
income x x
Dividends (x) (x)
Acquisition of sub – x
Disposal of sub – (x)
Control to control – acq (x)/x (x)
Control to control – disp (x)/x x
–––– ––––
Equity c/f x x
–––– ––––
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