Question
Parent Ltd. owns 80% of Subsidiary Ltd. The subsidiary
reports a profit of ₹10 lakh during the year. How much of this profit should be added to consolidated net income?Solution
80% of profit (₹8 lakh) is attributed to holding company; 20% (₹2 lakh) goes to non-controlling interest (minority interest). Only the parent's share is included in consolidated profit.
Find the similarity among the following:
Makar Sankranti, Pongal, Lohri, Baisakhi
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