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CHAPTER 17 – CONSOLIDATED STATEMENT OF CASH FLOW

Example 17.1

Dividend paid to NCI = $396k

Non-Controlling interest

β Dividend paid 396 Balance brought forward 484

NCI share of total 550
comprehensive income

Balance carried forward 638
––––– –––––
1,034 1,034
––––– –––––

Alternative working (no T account)

$000
Opening NCI 484

NCI share of TCI 550
Dividend paid β (396)

–––––
Closing NCI 638
–––––

The dividends paid to NCI will be held under 'cash flows from financing
activities' within the statement of cash flows.

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