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If RE on 1/1 for P is 370000 JD and for S is 100000 JD, consolidated net income is 68000 JD and dividends declared by

If RE on 1/1 for P is 370000 JD and for S is 100000 JD, consolidated net income is 68000 JD and dividends declared by P is 20000 JD and dividends declared by S is 10000 JD. Compute consolidated RE on 31/12. ownership is 90%

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