Hardford acquired 80% of Inglestone Inc. which in turn, owned 80% of Jade Co. Operating income figures (without investment income) as well as unrealized upstream gains included in the income for the current year follow Hardford Inglestone Jade Corp. Inc. Co. Operating income $ 560.000 S 420.000 $ 280,000 Unrealized gains 70,000 42.000 84,000 The non-controlling interest in the net income of Inglestone Inc. is calculated to be $103,680 106,950 $114,530 $106,960 $102,640