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 the non-controlling proportionate share of the changes in the subsidiary's equity since the business combination.
D) less the non-controlling proportionate share of increases in the subsidiary's equity since the business combination.