What reflects the total comprehensive income of the subsidiary attributed to the non-controlling interest?

The total comprehensive income of a subsidiary attributed to the non-controlling interest is reflected in the amount shown in the consolidated Statement of Profit or Loss (SPL). This amount includes the share of the profits or losses generated by the subsidiary that is attributable to the non-controlling interests, as well as any items of other comprehensive income that affect those interests.

In consolidated financial statements, the performance of the parent and its subsidiaries is reported together, and the non-controlling interest will share in the results based on their percentage of ownership in the subsidiary. Therefore, the comprehensive income reflects not only the net income but also other comprehensive income items, ensuring that the total economic benefits and obligations are clearly represented in the financials.

The other options do not capture the comprehensive income attributable to non-controlling interests in this context, as they relate to different financial aspects or do not represent current income. For instance, previous year’s income pertains to historical figures and does not reflect the current period's comprehensive income. Similarly, the initial investment amount does not provide any information about income or performance during the current reporting period, and only capital contributions made by non-controlling interests would not give a complete picture of comprehensive income since it does not include the profits or losses the subsidiary has