A parent has had a controlling interest of 60% in its subsidiary for a number of years.
Below are financial statement extracts of the two companies for the year ended 30 June 2011:
Parent Subsidiary
$'000 $'000
Total comprehensive income 2,364 880
Dividends paid (120) (50)
New share capital issued during the year (nominal value + premium on issue)
500 200
The share capital issued by the subsidiary was issued in proportion to ownership rights of existing owners.
Requirement
Show the change in equity reported in the consolidated statement of changes in equity of the parent (allocated between amounts due to equity holders of the parent and non-controlling interests).