Lot of confusion

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What is treatment of Proposed dividend in CFS of Holding & Subsidiary co {If Given in B/s or  in Additional information)            CASE 1: Given in additional infrmatn of Subsidiary co .  CASE 2 : given in B/S of subsidiary co.    plz help 

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According to me If Dividend in adjustment effect to be given and hence will affect COC a/c and minority claims and if given in B/S no adjustment req as amt already adjusted.

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