Consider the Following Economic Entity Structure $\text { PLtd }$ 90 $\text { A Ltd }$

Consider the following economic entity structure: $\text { PLtd }$ 90%
$\text { A Ltd }$ 60%
$\text { B Ltd }$ The direct non-controlling interest (DNCI) and indirect non-controlling interest (INCI) are as follows.
$\begin{array}{llcc} \text { DNCI in A Ltd} & \text { INCI in A Ltd } & \text { DNCI in B Ltd }& \text { INCI in B Ltc}\\\end{array}$
a. $\begin{array}{llcc} 10\%&&&&&&& \text { Nil} &&&&&&40\%&&&&&&6\% \\\end{array}$

b.
$\begin{array}{llcc}10\%&&&&&&&&14\%&&&&&40\%&&&&&&6\% \\\end{array}$

c.
$\begin{array}{llcc}40\% &&&&&&& &\text {Nil }&&&& & 10\%&&&&&&6\% \\\end{array}$

d.
$\begin{array}{llcc} 40\%&&&&&&&& \text {Nil }&&&& & 10\%&&&&&&54\% \\\end{array}$