In Respect to the Intragroup Services Provided by a Partly-Owned

question 7

Multiple Choice

In respect to the intragroup services provided by a partly-owned subsidiary to the parent, the NCI adjustment required is a debit to NCI of:

• A) Nil.
• B) the service fees.
• C) the service fees multiplied by the NCI ownership interest.
• D) the service fees multiplied by the parent's ownership interest.