In calculating the proportion of a subsidiary's profit that is attributable to owners who are not part of the group,all adjustments to the group's profit should be treated as affecting the calculation for the outside owners.

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In calculating the proportion of a subsidiary's profit attributable to non-controlling interests (outside owners), only those adjustments that affect the subsidiary's profit should be considered, not all adjustments to the group's profit.

In Calculating the Proportion of a Subsidiary's Profit That Is