When calculating the direct non-controlling interest share of equity, consolidation adjustments are needed to:

A) eliminate intragroup advances.
B) recognise profits made on intragroup services.
C) partially eliminate profits on intragroup services.
D) remove unrealised profits or losses from intragroup transactions.

Non-Controlling Interest

An ownership interest in a subsidiary held by investors other than the parent company, reflecting their share of the equity and earnings of the subsidiary.

Consolidation Adjustments

Modifications made to combine the financial statements of parent and subsidiary companies into a single set of statements.

Equity

The residual interest in the assets of the entity after deducting all its liabilities.