Hi! Company B consolidate the company C (55%) ownership. During the period company C sold to Parent her main asset (stocks of well-known company). Company C accounts stocks at cost => At the date of operation company C sold stocks amounted 100 USD for 50 USD and recognized the loss in amount of 50 in Income statement. Question: What adjustments should be made in order to get the consolidated FS and how to calculate NCI (taking into account intragroup transaction or not)?

Thanks in advance,

Yulia