136 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023 23 INVESTMENT IN SUBSIDIARIES (CONTINUED) (a) Details of subsidiaries are as follows: (continued) Name of subsidiary Place of business/ country of incorporation Nature of business Proportion of ordinary shares directly held by FGVH Proportion of ordinary shares held by the Group Proportion of ordinary shares held by non-controlling interests Proportion of RCPS/RCCPS held by the Group 2023 % 2022 % 2023 % 2022 % 2023 % 2022 % 2023 % 2022 % Indirect subsidiaries (continued) Subsidiary of FGV Trading Sdn. Bhd. FGV-PU India Pte. Ltd. India Sale regional office including market intelligence and business development work for India market - - 70.0 70.0 30.0 30.0 - - The proportion of voting rights in the subsidiary undertakings held directly by the parent company do not differ from the proportion of ordinary shares held. * Audited by firms other than member firms of PricewaterhouseCoopers International Limited # Audited by member firms of PricewaterhouseCoopers International Limited, which are separate and independent legal entities from PricewaterhouseCoopers, Malaysia @ 30% equity stake in Sabahanya Plantations Sdn. Bhd. is held in trust for the beneficial interest of the Group.
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