a) Where the parent company does not hold 100 percent equity of the subsidiary company, what portion of the intra-group transactions between the parent entity and the subsidiary entity will need to be...

a) Where the parent company does not hold 100 percent equity of the subsidiary company, what portion of the intra-group transactions between the parent entity and the subsidiary entity will need to be eliminated on consolidation?
(b) What is a non-controlling interest, and how should it be disclosed?
(c) How are non-controlling interests affected by intra-group transactions?
(d) What are the three steps we use to calculate total non-controlling interest?