A Non-Controlling Interest in the Net Assets of a Subsidiary

A non-controlling interest in the net assets of a subsidiary consists of the amount of those non-controlling interests at the date of the business combination:

A) less 100% of any post-acquisition dividends paid
B) less the parent's share of any post-acquisition dividends paid or declared
C) plus a share of the changes in equity since the business combination
D) less the non-controlling proportionate share of changes since the combination.