This is Step 1 of the solution for CapAv2 practice question from the 'Excel Practice: MCT Capital Available' Excel Workbook within the MCT Wiki. I think that Non-controlling interests should be included not excluded.
It states in the question that the criteria for inclusion of non-controlling interests in capital available is not met which means it should be excluded
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It states in the question that the criteria for inclusion of non-controlling interests in capital available is not met which means it should be excluded
I see! Thank you!