Exam 5: Consolidation of Non-Wholly Owned Subsidiaries

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Fleming Ltd. acquired 75% of Donner Ltd. on April 30, 20X1. Both companies have April 30th year-ends. Which of the following should be made to the opening non-controlling interest (NCI)balance to arrive at the April 30, 20X2, NCI balance on Fleming's statement of financial position?

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