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1.ZBG invested in the following companies, which of the following companies are subsidiaries of ZBG?
1.40% of voting shares and 80% of the non-voting preference shares of ZBCT company
2.60% of voting shares of CAI CUI company
3.35% of the voting shares of NEW VISION company. Some shareholders of NEW VISION totally own 20% of NEW VISION’s voting shares has agreed to give their voting rights to ZBG
4.The right to appoint four out of six directors of ZBJH company
A. 1 and 2
B. 2 and 3
C. 2, 3 and 4
D. 2 and 4
2.What amount should appear in the group’s consolidated statement of financial position at 31 March 20X9 for retained earnings?
A. $255,000
B. $292,500
C. $337,500
D. $370,000
