The following diagram represents the ownership of issued share capital of the companies in a group. What is the total outside equity interest in D Ltd?

Question

Quizplus · Accepted Answer

To calculate the outside equity interest in D Ltd, we need to look at the shares held by entities outside the group. In this diagram, we can see that only C Ltd and F Ltd are outside entities in the group. 
C Ltd holds 20% of the issued share capital of D Ltd, which is an outside equity interest. 
F Ltd holds 16.8% of the issued share capital of D Ltd, but it is also part of the group, so we cannot count this as an outside equity interest. 
Therefore, the total outside equity interest in D Ltd is 20%.

The Following Diagram Represents the Ownership of Issued Share Capital