R842 500

The parent company consolidates 100% of the subsidiary’s

assets, liabilities, income, and expenses, while separately presenting the

portion attributable to non-controlling interest (NCI).

R560 250

RNil

The composition of R270 000 would be fully

included, line by line item in the group's statement of profit or loss.

The R270 000 would be allocated

only to Kholiswa Ltd.

It would be shown as a separate

line item, "Subsidiary Profit" in the consolidated statement of profit or loss.

R80 000

R122 500

Adjustments made in the parent company’s

individual books to reflect the acquisition of the subsidiary

Entries

recorded in the subsidiary’s books to ensure alignment with the parent

company’s financial reporting framework

R245 000

R290 000

R200 000

Kholiswa Limited: 100%, NCI: 0%

Kholiswa Limited: 75%, NCI: 25%

Kholiswa Limited: 60%, NCI: 40%

Kholiswa Limited: 70%, NCI: 30%

Post-acquisition

profits are fully allocated to the parent company, regardless of the parent’s

ownership percentage.

Post-acquisition

profits remain entirely within the subsidiary’s financial statements and are

not consolidated.

Post-acquisition profits are treated as retained

earnings in the parent company’s individual financial statements.