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Investment of parent company in a subsidiary company

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(Querist)
12 January 2022 If a parent company has invested in its subsidiary/group company, then how the investment will be shown in balance sheet?
1. Parent Company in which head and subhead.
2. In subsidiary company in which head and subhead.
Kindly clarify?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
13 January 2022 1 Investment in Subsidiary.
2 Share capital- Holding company.

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