During the Previous Year, a Partly-Owned Subsidiary Has Made a Transfer

question 15

Multiple Choice

During the previous year, a partly-owned subsidiary has made a transfer from retained earnings to a general reserve. Which of the following lines would appear in the NCI journal relating to the current year transfer?

• A) Cr NCI.
• B) Dr Retained earnings.
• C) Cr General reserve.
• D) Cr Transfer to general reserve.

---

Definitions:

Low Tolerance

A decreased capacity or willingness to accept opinions, behaviors, or practices different from one's own.

Transformational Leaders

Leadership style characterized by the ability to inspire and motivate followers to achieve extraordinary outcomes by fostering significant changes and innovations.

Overcoming Resistance

Strategies and approaches used to manage and mitigate resistance to change within organizations to ensure successful implementation of new ideas or practices.

Survey Feedback

The collection of data from organizational members and the provision of feedback about the results.