QA Before Week 8 Tute.pdf

Tutorial Week 8 Moodle Questions and Solutions

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Chapter 18: CFS: Non-controlling interest

REVIEW QUESTIONS 1. What is meant by the term non-controlling interest (NCI)?

NCI is the term used for the ownership interest in a subsidiary other than the parent. It is defined in AASB 127 as:

The equity in a subsidiary not attributable, directly or indirectly, to a parent. 3. Explain whether the NCI is entitled to a share of subsidiary equity or some other

amount.

If the NCI is classified as equity, it is entitled to a share of consolidated equity. Note that consolidated equity is basically subsidiary equity adjusted for the effects of intragroup transactions that is, realised subsidiary equity. If it were classified as a liability of the subsidiary then the calculation of the NCI would be based on the obligation held by the subsidiary.

6. Why is it necessary to change the format of the worksheet where a NCI exists in the

group?

The AASB require the disclosure of the equity of the group, as well as the relative proportions of the parent and the subsidiary. For a wholly owned subsidiary situation, the final column in the worksheet represents the group position which is also the parents position, as there is no NCI. Where an NCI exists, having determined the group position, the equity must be divided into parent share and the NCI share. Hence, the worksheet must have additional columns to divide the group equity into the relative shares of the parent and the NCI. This is done by calculating the NCI share and subtracting it from the group equity so that the final column is then the parent entitys share.


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7. Explain how the adjustment for intragroup transactions affects the calculation of

the NCI share of equity.

The NCI does not affect the adjustment itself, as the full effects of the intragroup transaction are adjusted for on consolidation. However, where the subsidiary records profit which is unrealised to the group, this affects the calculation of the NCI. The NCI is entitled only to a share of consolidated equity rather than subsidiary equity. Hence, where the subsidiary has recorded unrealised profit, the NCI share of the recorded profit of the group must be adjusted for any of that profit which is unrealised. In the Step 2 & Step 3 calculations of the NCI share of equity, this is a share of recorded equity. As adjustments are made for intragroup transactions, where these transactions reflect adjustments for unrealised subsidiary profit, an adjustment is also made to the NCI share of profit. The net result is then that the NCI gets a share of realised subsidiary equity.

8. Explain whether an NCI adjustment needs to be made for all intragroup

transactions.

An NCI adjustment does NOT need to be made for all intragroup transactions. An NCI adjustment only needs to be made where the adjustment is for unrealised profit recorded by the subsidiary. Hence the transaction must be an upstream subsidiary to parent transaction in order for an NCI adjustment to be made. Further the upstream transaction must relate to unrealised subsidiary profit.


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PRACTICE QUESTIONS QUESTION 18.2

NORILSK LTD RUDNY LTD

90% Norilsk Ltd Rudny Ltd Norilsk Ltd 90% NCI 10% At 1 July 2012: Net fair value of identifiable assets and liabilities of Rudny Ltd = $200 000 + $80 000 (equity) + $10 000 (1 30%) (land) + $2 000 (1 30%) (inventory) + $20 000 (1 30%) (machinery) = $302 400

(a) Consideration transferred = $290 160 (b) Non-controlling interest = 10% x $302 400

= $30 240 Aggregate of (a) and (b) = $320 400

Goodwill of the parent = $320 400 - $302 400 = $18 000 A. Worksheet entries at 1 July 2012 1. Business combination valuation entries Land Dr 10 000 Deferred tax liability Cr 3 000 Business combination valuation reserve Cr 7 000 Machinery Dr 20 000 Deferred tax liability Cr 6 000 Business combination valuation reserve Cr 14 000 Inventory Dr 2 000 Deferred Tax Liability Cr 600 Business combination valuation reserve Cr 1 400 2. Pre-acquisition entries Share capital Dr 180 000 Retained earnings (1/7/12) Dr 72 000 Business combination valuation reserve Dr 20 160 Goodwill Dr 18 000 Shares in Rudny Ltd Cr 290 160 3. NCI share of equity at 1 July 2012 Share capital Dr 20 000 Retained earnings (1/7/09) Dr 8 000 Business combination valuation reserve Dr 2 240 NCI Cr 30 240


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B. Worksheet entries at 30 June 2013 1. Business combination valuation entries Land Dr 10 000 Deferred tax liability Cr 3 000 Business combination valuation reserve Cr 7 000 Machinery Dr 20 000 Deferred tax liability Cr 6 000 Business combination valuation reserve Cr 14 000 Depreciation expense Dr 2 000 Accumulated depreciation Cr 2 000 (1/10 x $20 000) Deferred tax liability Dr 600 Income tax expense Cr 600 Cost of sales Dr 2 000 Income tax expense Cr 600 Transfer from business combination valuation reserve Cr 1 400 2. Pre-acquisition entries Retained earnings (1/7/12) Dr 72 000 Share capital Dr 180 000 Business combination valuation reserve Dr 20 160 Goodwill Dr 18 000 Shares in Rudny Ltd Cr 290 160 Transfer from business combination valuation reserve Dr 1 260 Business combination valuation reserve Cr 1 260 3. NCI share of equity at 1 July 2012 Share capital Dr 20 000 Business combination valuation reserve Dr 2 240 Retained earnings (1/7/12) Dr 8 000 NCI Cr 30 240


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4. NCI share of equity: 1/7/12 - 30/6/13 NCI share of profit Dr 1 720 NCI Cr 1 720 (10% ($20 000 ($2 000 - $600) ($2 000 $600))) Transfer from business combination valuation reserve Dr 140 Business combination valuation reserve Cr 140 (10% x $1 400) C. FULL GOODWILL METHOD NCI has fair value of $31 800 At 1 July 2012: Net fair value of identifiable assets and liabilities of Rudny Ltd = $200 000 + $80 000 (equity) + $10 000 (1 30%) (land) + $2 000 (1 30%) (inventory) + $20 000 (1 30%) (machinery) = $302 400 (a) Consideration transferred = $290 160 (b) Non-controlling interest = $31 800 Aggregate of (a) and (b) = $321 960 Goodwill = $321 960 - $302 400 = $19 560 Goodwill of Subsidiary Fair value of Rudny Ltd = $31 800/10% = $318 000 Net fair value of identifiable assets and liabilities = $302 400 Goodwill of subsidiary = $15 600 Goodwill of parent Goodwill acquired = $19 560 Goodwill of subsidiary = $15 600 Goodwill of parent (control premium) = $3 960 There will need to be an additional BCVR entry: Goodwill Dr 15 600 Business combination valuation entry Cr 15 600 The pre-acquisition entry at 1 July 2012 would change to: Share capital Dr 180 000 Retained earnings (1/7/12) Dr 72 000 Business combination valuation reserve * Dr 34 200 Goodwill Dr 3 960 Shares in Rudny Ltd Cr 290 160 * 90% [$22 400 + $15 600]


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The Step 1 NCI would change to: Share capital Dr 20 000 Retained earnings (1/7/12) Dr 8 000 Business combination valuation reserve * Dr 3 800 NCI Cr 31 800 * 10% [$22 400 + $15 600]


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QUESTION 18.4 DINGO LTD DUGONG LTD

75% Dingo Ltd Dugong Ltd Dingo Ltd 75% NCI 25%

Acquisition analysis 1 July 2009 Net fair value of identifiable assets and liabilities of Dugong Ltd = ($80 000 + $20 000 + $40 000) (equity) + $20 000 (1 30%) (land) + $6 000 (1 30%) (plant) + $4 000 (1 30%) (inventory) = $161 000

(a) Consideration transferred = $125 750 (b) Non-controlling interest = 25% x $161 000

= $40 250 Aggregate of (a) and (b) = $166 000 Goodwill parent only = $5 000 A. Consolidation Worksheet Entries - 1 July 2009 1. Business combination valuation entries Accumulated depreciation - plant Dr 15 000 Plant Cr 9 000 Deferred tax liability Cr 1 800 Business combination valuation reserve Cr 4 200 Inventory Dr 4 000 Deferred tax liability Cr 1 200 Business combination valuation reserve Cr 2 800 2. Pre-acquisition entries Retained earnings (1/7/09) Dr 30 000 Share capital Dr 60 000 General reserve Dr 15 000 Asset revaluation surplus Dr 10 500 Business combination valuation reserve Dr 5 250 Goodwill Dr 5 000 Shares in Dugong Ltd Cr 125 750


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3. NCI share of equity at 1 July 2009 Share capital Dr 20 000 Retained earnings (1/7/09) Dr 10 000 General reserve Dr 5 000 Asset revaluation surplus Dr 3 500 Business combination valuation reserve Dr 1 750 NCI Cr 40 250 B. Consolidation Worksheet Entries - 30 June 2010 1. Business combination valuation entries Accumulated depreciation - plant Dr 15 000 Plant Cr 9 000 Deferred tax liability Cr 1 800 Business combination valuation reserve Cr 4 200 Depreciation expense Dr 2 000 Accumulated depreciation - plant Cr 2 000 (1/3 x $6 000 p.a.) Deferred tax liability Dr 600 Income tax expense Cr 600 Cost of sales Dr 4 000 Income tax expense Cr 1 200 Transfer from business combination valuation reserve Cr 2 800 2. Pre-acquisition entry Retained earnings (1/7/09) Dr 30 000 Share capital Dr 60 000 General reserve Dr 15 000 Asset revaluation surplus Dr 10 500 Business combination valuation reserve Dr 5 250 Goodwill Dr 5 000 Shares in Dugong Ltd Cr 125 750 Transfer from business combination valuation reserve Dr 2 100 Business combination valuation reserve Cr 2 100 (75% x 70% x $4 000)


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3. NCI share of equity at 1 July 2009 Share capital Dr 20 000 Retained earnings (1/7/09) Dr 10 000 General reserve Dr 5 000 Asset revaluation surplus Dr 3 500 Business combination valuation reserve Dr 1 750 NCI Cr 40 250 4. NCI share of equity: 1 July 2009 - 30 June 2010 NCI share of profit Dr 1 450 NCI Cr 1 450 (25% [$10 000 ($2 000 - $600) ($4 000 - $1 200)]) Transfer from business combination valuation reserve Dr 700 Business combination valuation reserve Cr 700 (25% x 70% x $4 000) Asset revaluation surplus Dr 500 NCI Cr 500 (25% x $2 000) C. Consolidation Worksheet Entries - 30 June 2011 1. Business combination valuation entries Accumulated depreciation - plant Dr 15 000 Plant Cr 9 000 Deferred tax liability Cr 1 800 Business combination valuation reserve Cr 4 200 Depreciation expense Dr 2 000 Retained earnings (1/7/10) Dr 2 000 Accumulated depreciation - plant Cr 4 000 Deferred tax liability Dr 1 200 Income tax expense Cr 600 Retained earnings (1/7/10) Cr 600


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2. Pre-acquisition entries Retained earnings (1/7/10) * Dr 32 100 Share capital Dr 60 000 General reserve Dr 15 000 Asset revaluation surplus (1/7/10) Dr 10 500 Business combination valuation reserve Dr 3 150 Goodwill Dr 5 000 Shares in Dugong Ltd Cr 125 750 *RE: [$30 000 + $2 100 BCVR - inventory] Transfer from asset revaluation surplus Dr 10 500 Asset revaluation surplus Cr 10 500 (75% x 70% x $20 000) 3. NCI share of equity at 1 July 2009 Share capital Dr 20 000 Retained earnings (1/7/10) Dr 10 000 General reserve Dr 5 000 Asset revaluation surplus Dr 3 500 Business combination valuation reserve Dr 1 750 NCI Cr 40 250 4. NCI share of equity: 1 July 2009 - 30 June 2010 Retained earnings (1/7/10) Dr 2 150 Asset revaluation surplus Dr 500 Business combination valuation reserve Cr 700 NCI Cr 1 950 (RE: 25% ($10 000 [$2 000 - $600]) ARS: 25% x $2 000 BCVR: 25% x 70% x $4 000) 5. NCI share of equity: 1 July 2010 - 30 June 2011 NCI share of profit Dr 5 400 NCI Cr 5 400 (25% ($23 000 [$2 000 - $600]) Transfer from asset revaluation surplus Dr 3 500 Asset revaluation surplus Cr 3 500 (25% x 70% x $20 000) Asset revaluation surplus Dr 1 250 NCI Cr 1 250 (25% x $5 000)


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D. Consolidation Journal entries - 30 June 2012 1. Business combination valuation entries Depreciation expense - plant Dr 2 000 Income tax expense Cr 600 Retained earnings (1/7/11) Dr 2 800 Transfer from business combination valuation reserve Cr 4 200 2. Pre-acquisition entries Retained earnings (1/7/11) * Dr 42 600 Share capital Dr 60 000 General reserve Dr 15 000 Business combination valuation reserve Dr 3 150 Goodwill Dr 5 000 Shares in Dugong Ltd Cr 125 750 * $30 000 + 70% x 75% ($20 000 + $4 000) Transfer from business combination valuation reserve Dr 3 150 Business combination valuation reserve Cr 3 150 (75% x 70% x $6 000) 3. NCI share of equity at 1 July 2009 Share capital Dr 20 000 Retained earnings (1/7/11) Dr 10 000 General reserve Dr 5 000 Asset revaluation surplus Dr 3 500 Business combination valuation reserve Dr 1 750 NCI Cr 40 250 4. NCI share of equity: 1 July 2009 - 30 June 2011 Retained earnings (1/7/11) Dr 7 550 Asset revaluation surplus Cr 1 750 Business combination valuation reserve Cr 700 NCI Cr 5 100 RE: 25% ($10 000 + $23 000 $2 800) BCVR: 25% (70% x $4 000) ARS: 25% ($2 000 + $5 000 - $14 000)


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5. NCI share of equity: 1 July 2011 - 30 June 2012 NCI Dr 1 850 NCI share of profit/loss Cr 1 850 (25% [(6 000) ($2 000 - $600)]) Transfer from business combination valuation reserve Dr 1 050 Business combination valuation reserve Cr 1 050 (25% x 70% x $6 000) Asset revaluation surplus Dr 1 750 NCI Cr 1 750 (25% x $7 000) E. Consolidation Journal Entries - 30 June 2013 1. Pre-acquisition entry Retained earnings (1/7/12) * Dr 45 750 Share capital Dr 60 000 General reserve Dr 15 000 Goodwill Dr 5 000 Shares in Dugong Ltd Cr 125 750 * [$30 000 + 75% x 70%($20 000 + $6 000 + $4 000)] 2. NCI share of equity at 1 July 2009 Share capital Dr 20 000 Retained earnings (1/7/12) Dr 10 000 General reserve Dr 5 000 Asset revaluation surplus Dr 3 500 Business combination valuation reserve Dr 1 750 NCI Cr 40 250 3. NCI share of equity: 1 July 2009 - 30 June 2012 Retained earnings (1/7/12) Dr 6 750 Business combination valuation reserve Cr 1 750 NCI Cr 5 000 (RE: [25% ($10 000 + $23 000 - $6 000)] ARS: 25% ($2 000 + $5 000 + $7 000 - $14 000) BCVR: 25% x 70% x ($6 000 + $4 000) 5. NCI share of equity: 1 July 2012 - 30 June 2013 NCI share of profit Dr 5 500 NCI Cr 5 500 (25% x $22 000])


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QUESTION 18.5 ECHIDNA LTD - EMU LTD

75% Echidna Ltd Emu Ltd Echidna Ltd 75% NCI 25% Acquisition analysis At 1 July 2012: Net fair value of identifiable assets and liabilities of Emu Ltd = $400 000 + $50 000 + $40 000 + $30 000 + $40 000(equity) = $560 000 (a) Consideration transferred = (75% x 400 000 shares) x $1.50 per share = $450 000 (b) Non-controlling interest = $147 000 Aggregate of (a) and (b) = $597 000 Goodwill = $597 000 - $560 000 = $37 000 Goodwill of subsidiary: Fair value of Emu Ltd = $147 000/0.25 = $588 000 Net fair value of identifiable assets and liabilities of Emu Ltd = $560 000 Goodwill of Emu Ltd = $588 000 - $560 000 = $28 000 Goodwill of Echidna Ltd: Goodwill acquired = $37 000 Goodwill of Emu Ltd = $28 000 Goodwill of Echidna Ltd

- control premium = $9 000 1. Business combination valuation entries Goodwill Dr 28 000 Business combination valuation reserve Cr 28 000 2. Pre-acquisition entries At 1 July 2012 Retained earnings (1/7/12) Dr 30 000 Share capital Dr 300 000 General reserve Dr 37 500 Asset revaluation surplus (1/7/12) Dr 30 000 Other components of equity (1/7/12) Dr 22 500 Business combination valuation reserve Dr 21 000 Goodwill Dr 9 000 Shares in Emu Ltd Cr 450 000


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At 30 June 2013: Retained earnings (1/7/12) Dr 30 000 Share capital Dr 300 000 General reserve Dr 37 500 Asset revaluation surplus (1/7/12) Dr 30 000 Other components of equity (1/7/12) Dr 22 500 Business combination valuation reserve Dr 21 000 Goodwill Dr 9 000 Shares in Emu Ltd Cr 450 000 3. NCI share of equity of at 1/7/12 Retained earnings (1/7/12) Dr 10 000 Share capital Dr 100 000 General reserve Dr 12 500 Asset revaluation surplus (1/7/12) Dr 10 000 Other components of equity (1/7/12) Dr 7 500 Business combination valuation reserve Dr 7 000 NCI Cr 147 000 4. NCI share of equity: 1/7/12 - 30/6/13 NCI share of profit Dr 55 800 NCI Cr 55 800 (25% x $223 200) Gains/Losses - asset revaluation surplus Dr 5 000 NCI Cr 5 000 (25% [$60 000 - $40 000]) Gains/Losses - other components of equity Dr 2 500 NCI Cr 2 500 (25%[$40 000 - $30 000]) NCI Dr 7 500 Dividend paid Cr 7 500 (25% x $30 000) NCI Dr 2 500 Dividend declared Cr 2 500 (25% x $10 000) 5. Dividend paid Dividend revenue Dr 22 500 Dividend paid Cr 22 500 (75% x $30 000)


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6. Dividend declared Dividend payable Dr 7 500 Dividend declared Cr 7 500 (75% x $10 000) Dividend revenue Dr 7 500 Dividend receivable Cr 7 500 7. Advance Advance from Echidna Ltd Dr 80 000 Advance to Emu Ltd Cr 80 000 8. Sale of inventory: Echidna Ltd to Emu Ltd Sales revenue Dr 55 000 Cost of sales Cr 50 000 Inventory Cr 5 000 Deferred tax asset Dr 1 500 Income tax expense Cr 1 500 9. Sale of equipment: Emu Ltd to Echidna Ltd Proceeds on sale of equipment other income Dr 60 000 Carrying amount of equipment sold other expenses Cr 52 000 Equipment Cr 8 000 Deferred tax asset Dr 2 400 Income tax expense Cr 2 400 10. NCI adjustment NCI Dr 1 400 NCI share of profit Cr 1 400 (25% ($8 000 - $2 400))


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11. Depreciation Accumulated depreciation Dr 800 Depreciation expense Cr 800 (10% x $8 000) Income tax expense Dr 240 Deferred tax asset Cr 240 12. NCI adjustment NCI share of profit Dr 140 NCI Cr 140 (25% ($800 - $240))


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Financial Statements

Echidna Ltd

Emu Ltd

Adjustments Group NCI Parent Dr Cr Dr Cr

Sales revenue 878 900 388 900 8 55 000 1 212 800 Cost of sales 374 400 112 400 50 000 8 436 800 504 500 276 500 776 000 Other income 302 100 112 500 5

6 9

22 500 7 500

60 000

324 600

806 600 389 000 1 100 600 Other expenses 216 200 115 800 800

52 00011 9

279 200

Profit before tax

590 400 273 200 821 400

Tax expense 112 400 50 000 11 240 1 500 2 400

8 9

158 740

Profit 478 000 223 200 662 660 4 12

55 800 140

1 400 10 608 120

Ret. earnings (1/7/12)

112 000 40 000 2 30 000 122 000 3 10 000 112 000

590 000 263 200 784 660 720 120Dividend paid 40 000 30 000 22 500 5 47 500 7 500 4 40 000Div. declared 50 000 10 000 7 500 6 52 500 2 500 4 50 000 90 000 40 000 100 000 90 000Ret. earnings (30/6/13)

500 000 223 200 684 660 630 120

Share capital 1 200 000 400 000 2 300 000 1300 000 3 100 000 1 200 000BCVR 2 21 000 28 000 1 7 000 3 7 000 0General reserve 24 000 50 000 2 37 500 36 500 3 12 500 24 000 1 724 000 673 200 2 028 160 -- 1 854 120ARS (1/7/12) 40 000 40 000 2 30 000 50 000 3 10 000 40 000Gains/losses 30 000 20 000 50 000 4 5 000 45 000ARS (30/6/13) 70 000 60 000 100 000 85 000

Other comp (op) 25 000 30 000 2 22 500 32 500 3 7 500 25 000Gains/losses 5 000 10 000 15 000 4 2 500 12 500

Other comp. (cl) 30 000 40 000 47 500 37 500Total equity: parent

1 976 620

Total equity: NCI

4 4

10

7 500 2 500 1 400

147 00055 800

5 000 2 500

140

3 4 4 4

12

199 040

Total equity 1 824 000 773 200 2 175 660 221 840 221 840 2 175 660 Current liabilities

177 000 124 400 6 7

7 500 80 000

213 900

Total liabilities 177 000 124 400 213 900 Total equity and liabilities

2001000 897 600 2 389 560


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Receivables 320 000 175 000 7 500 80 000

6 7

407 500

Inventory 287 500 210 600 5 000 8 493 100 Financial assets 280 000 204 000 484 000 Shares in Emu 450 000 -- 450 000 2 -- Other investments

47 000 -- 47 000

Equipment 650 000 360 000 8 000 9 1 002 000 Accum depreciation

(250 000) (160000) 11 800 (409 200)

Deferred tax asset

-- -- 8 9

1 500 2 400

240 11 3 660

Land 216 500 108 000 324 500 Goodwill -- -- 1

2 28 000

9 000 37 000

2 001 000 897 600 715 440 715 440 2 389 560


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ECHIDNA LTD

Consolidated Statement of Profit or Loss and Other Comprehensive Income for the financial year ended 30 June 2013

Income: Sales revenue $1 212 800 Other income 324 600 Total income 1 537 400 Expenses: Cost of sales 436 800 Other 279 200 Total expenses 716 000 Profit before income tax 821 400 Income tax expense 158 740 Profit for the period $662 660 Other comprehensive income: Asset revaluation surplus: gains 50 000 Other components of equity: gains 15 000 Comprehensive income for the period $727 660 Profit for the period attributable to: Parent interest $608 120 Non-controlling interest $ 54 540 $662 660 Comprehensive income for the period attributable to: Parent interest 665 620 Non-controlling interest 62 040 $727 660


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ECHIDNA LTD

Consolidated Statement of Changes in Equity for the financial year ended 30 June 2013

Group Parent Comprehensive income for the period $727 660 $665 620 Retained earnings: Balance at 1 July 2012 $122 000 $112 000 Profit for the period 662 660 608 120 Dividend paid (47 500) (40 000) Dividend declared (52 500) (50 000) Balance at 30 June 2013 $684 660 $630 120 General reserve: Balance at 1 July 2012 $36 500 $24 000 Balance at 30 June 2013 $36 500 $24 000 Share capital Balance at 1 July 2012 $1 300 000 $1 200 000 Balance at 30 June 2013 $1 300 000 $1 200 000 Asset revaluation reserve: Balance at 1 July 2012 $50 000 $40 000 Gains/Losses 50 000 45 000 Balance at 30 June 2013 $100 000 $85 000 Other components of equity: Balance at 1 July 2012 $32 500 $25 000 Gains/Losses 15 000 12 500 Balance at 30 June 2013 $47 500 $37 500 Business combination valuation reserve: Balance at 1 July 2013 $7 000 - Balance at 30 June 2013 $7 000 -


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ECHIDNA LTD

Consolidated Statement of Financial Position as at 30 June 2013

ASSETS Current Assets Receivables $407 500 Inventory 493 100 Financial assets 484 000 $1 384 600 Non-current Assets Property, plant and equipment Land $324 500 Equipment 1 002 000 Accumulated depreciation (409 200) 917 300 Goodwill 37 000 Deferred tax assets 3 660 Other investments 47 000 Total Non-current Assets 1 004 960 Total Assets $2 389 560 EQUITY AND LIABILITIES Equity attributable to equity holders of the parent Share capital $1 200 000 Reserves: General reserve 24 000 Asset revaluation surplus 85 000 Other components of equity 37 500 Retained earnings 630 120 Parent Interest 1 976 620 Non-controlling Interest 199 040 Total Equity 2 175 660 Total Liabilities: Current Liabilities 213 900 Total Equity and Liabilities $2 389 560

QA Before Week 8 Tute.pdf

Documents

nci share of equity

share of subsidiary

nci adjustment

nci share of profit

group equity

share of recorded equity

share of consolidated

unrealised subsidiary