Which of the following statements is an incorrect example to determine non- controlling interests in profits and capital and reserves? A. The elimination of the parent's investment in a subsidiary will be done by eliminating the investment against the parent entity's direct ownership interest in pre- acquisition share capital and reserves. B. The parent entity's interest in post-acquisition earnings will be based on the parent entity's direct and indirect interests. C. The non-controlling interest in post-acquisition earnings will be based on the direct non-controlling interest. D. The non-controlling interest in pre-acquisition capital and reserves will be based on the direci non-controlling interesi only