1. Determine Apple Ltd’s interest (direct and indirect) and the non-controlling interest (direct and indirect) in the separate legal entities under the control of Apple Ltd (Show workings for indirect interests).
2. Where only a proportion of a subsidiary’s shares are owned by a parent entity, what proportion of the intragroup transactions between the parent entity and the subsidiary will need to be eliminated on consolidation?
    

The following diagram represents the ownership of issued share capital of the companies in a group. Apple Ltd 60% 70% Banana Grape Ltd Ltd 60% 80% Orange Plum Ltd Ltd 10%