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Essay text:
Dr Share Capital Account – Sunny Ltd Cr |
| |?m | |?m |
|Minority Interest (60 x 20%) |12 |Balance |60 |
|Cost of Control (60 x 80%) |48 | | |
| |60 | |60 |
|2. Dr Revenue Reserve Account – Sunny Ltd Cr |
| |?m | |?m |
|Minority Interest (165 x 20%) |33 |Balance |165 |
|Cost of Control (60 x 80%) |48 | | |
|Post acquisition reserves | | | |
|(105 x 80%) |84-- | |— |
| |165 | |165 |
|3.Dr Minority Interest Account - Sunny Ltd Cr |
| |?m | |?m |
|Balance to C.B.SH |78 |Share Capital |12 |
|Dividends |12 |Revenue Reserve |33 |
| | |Profit & Loss A/c (Note 6) |45 |
| |90 | |90 |
|4...
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