Use Consolidator Minority Interest Method when the amount of investment is between 50% and 100% of the company's stock. This method also rolls up output values. While 100% of the business unit is consolidated, these calculations recognize the outside interest in the business:
Minority interest percentage calculates as the difference between 100% and the ownership percentage in the Consolidator:
Minority Interest (v1720) on the Income Statement increases by the minority interest percentage times the subsidiary's after-tax net income (v1750 Net Income):
Minority Interest (v2780) on the Balance Sheet increases by the minority interest percentage times the subsidiary’s Common Equity account (v2890):
In the valuation adjustment for Minority Interest, SVA (v5.00.920) increases by the minority interest percentage times the investment's SVA value (v5070 Shareholder Value):
In the Valuation Adjustment for Minority Interest, EP (v5.00.930) increases by the minority interest percentage times the investment's EP value (v5790 Economic Profit Shareholder Value);