In a multiple subsidiary structure, the indirect non-controlling interest is entitled to a proportionate share of:

A) pre-acquisition equity.
B) post-acquisition equity only.
C) both pre- and post-acquisition equity.
D) neither pre- nor post-acquisition equity.

Post-Acquisition Equity

The change in the investor’s share of the net assets of an investee after the acquisition date.

Pre-Acquisition Equity

Refers to the amount of equity held in a company before it is acquired by another entity, often considered in the evaluation of acquisition deals and the consolidation of financial statements.