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Investments in Subsidiaries (IAS-27)

The following amounts of profit after tax relate to the Alpha group of entities:

Alpha Inc. Tk.150,000


Beta Inc. Tk.40,000
Charlie Inc. Tk.25,000
Delta Inc. Tk.60,000
Echo Inc. Tk.80,000

 Alpha Inc. owns 75 percent of the voting power in Beta Inc. and 30 percent of the voting
power in Charlie Inc.
 Beta Inc. also owns 30 percent of the voting power in Charlie Inc. and 25 percent of the
voting power in Echo Inc.
 Charlie Inc. owns 40 percent of the voting power in Delta Inc.

Required:

What is the status of each entity in the group, and how is the non-controlling interest in the group
after-tax profit calculated?

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