Consolidated statement of profit or loss for the year ended 31 December 20X2:
$
Group profit before tax
30,000
Tax
(10,000)
Profit for the year
20,000
Profit attributable to:
Owners of the parent
11,500
Non-controlling interest
8,500
Consolidated statement of financial position:
X2
X1
102,800
100,800
Calculate the dividends paid to the non-controlling interest in the year.
Dividends are $________.
The correct answer is: $6,500.
Non-controlling interest b/f
NCI in PAT
Therefore, dividend paid (balancing figure)
Non-controlling interest c/f
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