In a multiple subsidiary structure, the direct non-controlling interest is entitled to a proportionate share of:

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In a multiple subsidiary structure, the direct non-controlling interest is entitled to a proportionate share of pre- and post-acquisition amounts of equity. This includes both pre-acquisition equity and any changes to equity that occur after the acquisition, such as net income or dividends. The non-controlling interest's proportionate share is calculated based on its percentage ownership of the subsidiary.

In a Multiple Subsidiary Structure, the Direct Non-Controlling Interest Is