QUESTION $1$ Non$-$controlling Interest $(6$ marks$)$

Consider the following group structure:

$$ Red Ltd holds $70\%$ of Yellow Ltd$.$

$$ Red Ltd holds $20\%$ of Pink Ltd$.$

$$ Yellow Ltd holds $60\%$ of Green Ltd

$$ Yellow Ltd holds $40\%$ of Pink Ltd$.$

$$ Pink Ltd holds $30\%$ of Orange Ltd$.$

REQUIRED

$($a$)$ Determine the indirect non$-$controlling interest $($INCI$)$ of Green Ltd in the group structure.

$($b$)$ Determine the direct non$-$controlling interest $($DNCI$)$ of Pink Ltd in the group structure.

$($c$)$ If the post$-$acquisition profit of Pink Ltd is $$100,000,$ how much should be attributable to

non$-$controlling interest $($NCI$)?$

$($d$)$ If Pink Ltd pays a dividend of $$50,000,$ how much of that dividend should be eliminated

on consolidation?