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Consolidated financial statements II
Non-controlling interest share of group profit after tax for the year
The group profit after tax must been split between the amount attributable to
members of the parent and the non-controlling interest shareholders in the
subsidiary.
$
NCI % of subsidiary profit after tax for the year X
(Note – pro-rate if mid-year acquisition)
(X)
–––––
Group profit after tax for the year X
–––––
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