(a) Where the parent company does not hold 100 percent equity of the subsidiary company, what portion of the intra-group transactions between the parent entity and the subsidiary entity will need to be eliminated on consolidation? 

(b) What is a non-controlling interest, and how should it be disclosed? 

(c) How are non-controlling interests affected by intra-group transactions? 

(d) What are the three steps we use to calculate total non-controlling interest?