MSA - should income from subsidaries include in Equity calculation?

Hiver19

Hi,

I understand the Equity for the current year could be calculated as

Equity = Prior year Equity + Net Income for the year + Other Comprehensive Income
or Prior Year Equity + Total Comprehensive Income of the Year – Dividends

Should we include income from subsidiaries in the Equity calculation?

Thank you so much!

Staff-T1

Yes that's right