does steela owe mfs, page-2

You are correct Kongg.

I would say that part of the deal would be that the loan from MFS to Stella is written off. MFS funded Stella by way of a loan and not equity. Therefore, I assume the sale of the 65% of Stella would represent a profit and the write off of the loan is a loss. There maybe some other way of accounting for it but I will assume that the loan from MFS to Stella no longer exists.