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Vertical Groups notes, Study notes of Financial Accounting

The document "Vertical Groups Notes" provides an in-depth explanation of vertical group structures, likely in the context of business, taxation, or corporate finance. It explores how parent and subsidiary companies interact within a group structure, covering topics such as group taxation, financial consolidation, ownership structures, and intra-group transactions. The notes may also discuss tax benefits, liability considerations, and regulatory implications related to vertical groups. This resource is essential for students studying Accounting, Finance, Business, or Taxation, offering a structured understanding of how vertically integrated corporate entities function in both financial and legal contexts.

Typology: Study notes

2024/2025

Available from 03/06/2025

charles-khama
charles-khama 🇮🇹

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3/6/25, 6:34 PM about:blank Horizontal groups. Parent company ‘Sub 1 Sub2 55% 75% NCI 45% NCI 25% Vertical Groups Company & \(Parent company) A.owns 80% (“Company B ore (Subsidiary), Bawns 55%) Company € ofc (Suly-subsidiary) Group and NCI % Vertical Groups notes 1 Sub 3 92% NCI 8% + What is the Group % holding of Companies B and C? + What is the NCI % holding of Companies B and C? Company B + Subsidiary Group % 80% NCI% 20% Company C = Sub-subsidiary + Group% 80% x 55% NCI% 100% - 44% OR ‘NCI of Company C: 10-55% plus NCI of Parent’s share of Company C: 55% x 20% = 44% = 56%" = 45% = 1% 56%* 113.