Ngo Ltd.'s subsidiary has restricted shares. What must Ngo look at in determining non-controlling interest?

A) Number of shares only
B) Participation in earnings only
C) Participation in dividends only
D) Participation in earnings and dividends

Restricted Shares

types of stock which are subject to certain restrictions, typically related to the vesting period, and are not fully transferrable until certain conditions are met.

Participation in Earnings

A method where stakeholders, usually employees or managers, receive a share of the company's profits, typically based on predetermined criteria.