Non$-$controlling interests are defined in AASB $10$ as:

Question $22$Answer

a$.$

That portion of profit or loss and net assets of a subsidiary attributable to equity interests, that are not owned directly by the parent

b$.$

That portion of net assets of a subsidiary attributable to equity interests that are not owned, directly or indirectly through subsidiaries, by the parent

c$.$

That portion of profit or loss and net assets of a subsidiary attributable to equity interests that are not owned, directly or indirectly through subsidiaries, by the parent

d$.$

The largest single shareholding, less than $50$ percent, not owned, directly or indirectly through subsidiaries, by the parent

e$.$

None of the above