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Chapter 15
1.3 Equity and NCI b/f (brought forward) calculations
The parent shareholders equity b/f and NCI b/f are derived from the
CSOFP workings.
Parent shareholders equity b/f is derived from group reserves
working at the start of the year.
NCI b/f is derived from the NCI working as at the start of the year.
(W1) Parent shareholders equity b/f
Parent
shareholders
100% P’s Equity b/f x
P% of S’s post-acq reserves up
to the b/f date x
Impairment b/f (x)
––––
Equity b/f W1
––––
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