CIMA F2 Syllabus C. Group accounts - NCI in a Cashflow - Notes ^{11 / 11}

So we can see in the SFP extract above that NCI has increased by 60

And from the above we can tell that NCI has increased by 120 this year

As you can see - the NCI account doesn't 'balance' - there is a negative balancing figure needed....

It is this balancing figure we need to calculate and it is this figure (Dividends paid to NCI) that goes into the Cashflow Statement

Lets say we also acquired a sub with NA with a fair value of 100

We bought 80% of it

Therefore also NCI should get their 20%

We give them this... as follows

Just add it next to the open ing SFP balance and you can see this means the dividend paid to NCI must also have grown.... from 60 to 80

Remember it is the 80 cashflow out we are trying to calculate and which goes into the cashflow statement