In consolidated financial statements, it is expected that?

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a. dividends declared equals the sum of the total parent company's declared dividends and the total subsidy's declared dividends.
b. Common Stock equals the sum of the parent company's outstanding shares and subsidy's outstanding shares.
c. Net Income equals the sum of the income distributed to the controlling interest and the income distributed to the non-controlling interest.
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I like answer c.

I didn't like answer a because I thought that some or all of the dividends of a subsidiary would go to the parent company. That flow from the subsidiary to the parent should not be counted as dividends in the consolidated financial statement because its just an internal transfer.

I didn't like answer b because I felt that shares of the subsidiary owned by the parent aren't outstanding shares that can be purchased by the public.
 
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