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26.27 P owns 80% of the equity share capital of S The profit after tax of S for the year ended 31 December 20X6 was $60 million. During 20X6, P sold goods to S for $4 million at cost plus 20%. At the year end 50% of these goods were left in the inventory of S.
What is non-controlling interest share of the after-tax profit of S for the year ended 31 December 20X6?
A $11.36 million
B $11.6 million
C $11.68 million
D $12 million
答案:C
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