【单选题】When preparing a set of group financial statements, the correct treatment of dividends paid by a subsidiary company to its non-controlling shareholders is to:
A.
Ignore them completely
B.
Add them in the non-controlling interest column in the group statement of changes in equity
C.
Deduct them in the non-controlling interest column in the group statement of changes in equity
D.
Cancel them against dividends received by the parent company