Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) the DNCI share of operating profit and retained earnings must not be adjusted for unrealised profits/losses caused by intragroup transactions
B) the DNCI is not given a share of equity of the relevant subsidiary where the DNCI is located
C) the direct non- controlling interest (DNCI) is given a share of equity of the relevant subsidiary where the DNCI is located
D) none of the above