*This F7 (FR) Summary Notes is Valid Up to 31 August 2025.



Chapter Focus Points: Non-Controlling Interests (NCI), Intra-Group Trading (Sales and Purchases), Non-Controlling Interests (NCI) Adjustments, Unrealized Profit on Non-Current Assets, Impairment of Goodwill, Fair Value Adjustments, Provision for Unrealized Profit, Mid-Year Acquisition.
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