Although most parent companies do possess 100 percent ownership of their subsidiaries, a significant number establish control with a lesser share of stock. If the parent doesnt own 100% of the subsidiary company, noncontrolling Shareholders own the rest of it. Please web-search on a business combination which has non-controlling shareholders, state the parties to the combination, when the combination took place, what percentage is owned by the parent and what is owned by the noncontrolling shareholders respectively. How does the financial reporting here simialr to and different from that for the 100% ownership (you may compare to the merger that you discussed in Chapter 3)?