You are the financial manager for XYZ Ltd$.,$ a parent company with a complex group structure involving subsidiaries and sub$-$subsidiaries. The group structure includes vertical and mixed groups, and you need to analyse and consolidate the financial statements for a specific reporting period.

Provide the necessary calculations and explanations for the following scenarios based on the information provided:

$2\mathrm{.}1$

XYZ Ltd$.$ owns $70\%$ of Subsidiary A$,$ and Subsidiary A owns $60\%$ of Sub$-$subsidiary B$.$ Calculate the effective consolidation percentages for Subsidiary A and Sub$-$subsidiary B$.$ Also, determine the appropriate consolidation dates for each entity. $(10$ marks$)$

$2\mathrm{.}2$

In the same group structure as Scenario $1,$ assume that XYZ Ltd$.$ acquires $10\%$ of Sub$-$subsidiary B directly. Recalculate the effective consolidation percentages for Subsidiary A$,$ Sub$-$subsidiary B$,$ and the new direct investment in Sub$-$subsidiary B$.$ Determine the consolidation dates for each entity, considering this new acquisition. $(10$ marks$)$

$2\mathrm{.}3$

Now, consider the financial implications of the indirect holding adjustment $($IHA$)$ in a vertical group. Assume that Sub$-$subsidiary B has a carrying amount of R$500,000,$ and Subsidiary A owns $70\%$ of Sub$-$subsidiary B$.$ Calculate the goodwill and the IHA associated with Sub$-$subsidiary B$,$ taking into account the NCI ownership percentage in Subsidiary A$.$ Provide the necessary journal entries for the goodwill and the IHA adjustments in the consolidation process. $(10$ marks$)$