1. Subsidiary's Profit after Tax: The net profit of the subsidiary for the year ended 31 December 20X4.

2. Consolidation Adjustments: Any adjustments to the subsidiary's profit, such as additional depreciation arising from fair value adjustments on acquisition or the removal of unrealised profit from intra-group transactions.

3. Subsidiary's Other Comprehensive Income (OCI): Items like revaluation gains on property, plant, and equipment that are recognized in OCI.

4. NCI Percentage: The proportion of the subsidiary's equity not owned by the parent company (GHI).

Without these specific values, any attempt to select an answer would be speculative and would not adhere to the rigorous standards of a certified examiner.

IFRS 10

Consolidated Financial Statements: This standard mandates the allocation of profit or loss and each component of other comprehensive income to the owners of the parent and to the non-controlling interests. Specifically

paragraph B94 states

"The income and expenses of a subsidiary are included in the consolidated financial statements from the acquisition date... Profit or loss and each component of other comprehensive income are attributed to the owners of the parent and to the non-controlling interests."

Deloitte

iGAAP 2021: A guide to IFRS reporting

Volume A

Chapter 8

Section 4.4: This section details the accounting for non-controlling interests

explaining that TCI must be allocated to the parent and NCI

even if this results in the NCI having a deficit balance. The allocation is based on the NCI's proportionate share of the subsidiary's post-acquisition TCI.