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. The non-controlling interest (NCI) of subsidiary, Tornado Ltd., is valued by its parent, Home Co. in consolidation. The valuation of Tornado is based

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. The non-controlling interest (NCI) of subsidiary, Tornado Ltd., is valued by its parent, Home Co. in consolidation. The valuation of Tornado is based on using: An investment in subsidiary account The percentage of the NCI holding based on net assets The percentage of the NCI holding based on identifiable net assets The percentage of the NCI holding of the net income

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