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Material subsidiary company


Akshit Taneja   21 February 2020

Akshit Taneja

 16 points

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As per LODR regulations material subsidiary company means a subsidiary company whose income or net worth exceeds 10% of consolidated income or net worth of listed holding company and its subsidiaries in immediate preceding year.
do we need to include the income of that subsidiary (material one) to calculate the consolidated income of holding and subsidiary ?




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