Many thanks for your answer. Indeed my question is related to the stand alone reports.
If i need to refer to IAS 27 for the processing of the capital contribution (as share premium), to which chapter or phrase can i refer exactly to?
And my second question, is there any difference when an indirect mother makes the payment instead of the direct mother. I am considering the following journal entries:
Mother:
subsidiairy 10 mln
@ bank 10 mln
direct subsidiary
subsidiary 10 mln
@ share premium 10 mln
indirect subsidiary
bank 10 mln
@ share premium 10 mln
