Mergers & Acquisitions
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I just want to clarify dividends recording from Subsidiary. Suppose Holdco holds say 90% of Subsidiary while 10% is NCI. There are two cases now:
1) How to record dividends received from Subsidiary by Holdco in its all three statements while preparing stand alone financial statements of Holdco. (Assume Holdco is not an operating Company but only a shell company).
2) How to record dividends received from Subsidiary by Holdco in its all three statements while preparing Consolidated financial statements of Holdco.
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