The following diagram represents the ownership of issued share capital of the companies in a group. A Ltd 65% 60% B Ltd 90% C Ltd D Ltd 40% What is the indirect parent entity interest and indirect non-controlling interest in D Ltd, respectively? A. 12.6 per cent; 23.4 per cent B. 23.4 per cent; 16.6 per cent C. 40 per cent; 60 per cent D. 60 per cent; 40 per cent