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P Ltd acquired 70% of S Ltd and 40% of A Ltd in June 20x6. For the year ended 31 December 20x8, the profit after

P Ltd acquired 70% of S Ltd and 40% of A Ltd in June 20x6. For the year ended 31 December 20x8, the profit after tax of P Ltd, S Ltd, and A Ltd were respectively $100 million, $30 million, and $20 million. There were no intragroup transactions. The profit attributable to the shareholders of the parent and profit attributable to non-controlling interest in the 20x8 consolidated statement of profit or loss and other comprehensive income should be respectively:
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None of the listed choices.
$129 million and $9 million.
$150 million and $21 million.
$129 million and $21 million.
$150 million and $9 million.

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