In a multiple subsidiary structure, the direct non-controlling interest is entitled to a proportionate share of:

A) pre-acquisition equity only.
B) post-acquisition amounts of equity only.
C) pre- and post-acquisition amounts of equity.
D) post-acquisition balance of retained earnings only.

Direct Non-Controlling Interest

An ownership interest in a company where the shareholder does not have enough shares to control the company directly, but still holds a significant amount of shares.

Post-Acquisition Equity

The equity interest in a subsidiary acquired by a parent company after the initial purchase date, affecting the parent's total equity interest in the subsidiary.

Pre-Acquisition Equity

The equity interest in a company before any acquisitions, typically involving the original shares and retained earnings before new investments.