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Holding Company Query

This query is : Resolved 
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(Querist)
11 May 2009 Why we don't show subsidiary companies PROPOSED DIVIDEND in Consolidated Balance Sheet?
as we add whole amount of PROPOSED DIVIDEND in the Association of Profits of subsidiary companies
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Parveen Bansal

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Parveen Bansal (Expert)
11 May 2009 1. Proposed dividend is an appropraition of profit for subsidiary company and income for holding company.

2. It is a inter group transaction, hnece not shown in consolidated balancesheet.
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