Split consolidated equity and period profit between the parent and minority shareholders — interactive, real-time, no login required. Built for group accountants.
One of the most misunderstood adjustments in consolidation — and one that flows through both the balance sheet and the income statement.
When a parent owns less than 100% of a subsidiary, the remaining portion of equity belongs to minority shareholders — the Non-Controlling Interest. In the consolidated balance sheet, NCI is presented as a separate component of equity, and NCI's share of profit is separated in the consolidated income statement.
Under IFRS 10 and most local GAAP standards, NCI must be measured at either fair value or the proportionate share of identifiable net assets at acquisition, and updated each period thereafter for the NCI share of profit, dividends, and other equity movements.
Enter the subsidiary's net assets and the parent's ownership percentage to see the NCI equity split and minority interest share of profit.
Input the subsidiary's net assets in the group's presentation currency. For domestic subsidiaries this is the local currency amount. For foreign subsidiaries, translate first — use the CTA Calculator to derive the translated net asset figure.
Use the slider to reflect the group's ownership percentage. The NCI percentage is calculated automatically as the complement.
Input the subsidiary's net profit for the period to see how profit is attributed between the parent and minority shareholders in the consolidated income statement.
The equity attribution table shows the full split. The metric cards summarise the NCI balance sheet amount and (if profit is entered) the NCI share of profit for the period.
Adjust the inputs to see the equity and profit split between the parent and minority shareholders in real time.
| Component | Total (PC) | Parent | NCI |
|---|---|---|---|
| Ownership % | 100% | 80% | 20% |
| Net Assets | $1,000,000 | $800,000 | $200,000 |
| Period Net Profit | $0 | $0 | $0 |
This tool uses a simplified proportionate model. In practice: (1) IFRS 3 allows NCI to be measured at fair value (full goodwill method), which gives a different NCI at acquisition than the proportionate share; (2) goodwill allocated to NCI under the full goodwill method increases the NCI balance; (3) dividends paid to NCI reduce the NCI equity balance; (4) for foreign subsidiaries, the NCI balance includes NCI's share of the CTA — translate net assets first, then apply ownership percentages to the translated figure. Always confirm calculations with your consolidation workpaper or accounting software.
Working with a foreign subsidiary? Use the CTA Calculator → to translate the subsidiary's net assets into presentation currency first, then enter the translated figure here.
BrizoConsol calculates Non-Controlling Interest entries automatically for every entity, every period — synced directly from Xero, QuickBooks, MYOB or Zoho Books.
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