Lune SA controls Saturne SA, a subsidiary whose non-controlling interests, held at 30 %, are material (case data). Saturne's profit: 820,000. Accumulated non-controlling interests at the start: 1,950,000. Their share of other comprehensive income: 18,000; dividends paid to them: 60,000. Case convention: no intragroup adjustment. Calculate the profit allocated to non-controlling interests and their closing accumulated balance, two amounts that a subsidiary with material non-controlling interests brings out in the information required by paragraph 12.
- Profit of the subsidiary
- 820,000
- Share of non-controlling interests
- 30 %
- Opening accumulated non-controlling interests
- 1,950,000
- Non-controlling interests' share of other comprehensive income
- 18,000
- Dividends paid to non-controlling interests
- 60,000