As with inventory, if a subsidiary sells a non-current asset, such as an item of property, plant and equipment, to another entity within the group, to the extent that the asset stays within the group, the gain or loss on sale has not been recognised from the group's perspective and the non-controlling interests' share of profits will ___________________.

a.

need to be increased

b.

None of the given answers are correct.

c.

need to be adjusted

d.

not need to be adjusted