A Non-Controlling Interest in the Net Assets of a Subsidiary

question 23

Multiple Choice

A non-controlling interest in the net assets of a subsidiary consists of the amount of those non-controlling interests at the date of the business combination:

• A) less 100% of any post-acquisition dividends paid
• B) less the parent's share of any post-acquisition dividends paid or declared
• C) plus a share of the changes in equity since the business combination
• D) less the non-controlling proportionate share of changes since the combination.

---

Definitions:

Public Relations

The method of strategic messaging that enhances reciprocal relations between institutions and their communities.

Public Affairs

A field focused on building and maintaining relationships between an organization and the public, including handling PR, communication strategies, and community engagement.

Stakeholders

People or organizations who have a “stake” in a company/organization, including employees, voters, government agencies and elected officials, customers, prospective employees, as well as customers and other similar individuals.

Chief Business Officer

A top executive responsible for overseeing the commercial strategy and development of a company, ensuring alignment with financial goals and operational capability.