(Answered) The facts are the same as in example 3 however in this

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The facts are the same as in example 3. However, in this example, the parent owns only 90 percent of the equity of its subsidiary. The subsidiary's profit for the year ended 31 December 20X7 is CU50,000 (20X6: CU40,000). The subsidiary's total other comprehensive income is a gain of CU3,000 for the year ended 31 December 20X7 (20X6: a loss of CU2,000).

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