Which of the following statements is incorrect?

Select one:

A.

The calculation of the NCI is not affected by profits or losses relating to intra-group transactions.

B.

The NCI is entitled to a share of the groups consolidated equity.

C.

The NCI is entitled to a share of the subsidiarys equity adjusted for the effects of profits or losses made on intra-group transactions.

D.

The NCI is a contributor of equity to the consolidated group.