Net Income (Subsidiary) Ruleset

The Net Income (Subsidiary) ruleset consists of two rules/journal detail lines.

This ruleset splits the ongoing post-acquisition income of the Subsidiary between the Owner's share and the Minority Interest share. The entry splits out the Minority Interest share in the Income Statement at the Minority Interest % and records the other side of the entry in the Minority Interest Equity account. The unadjusted remainder of the Net Income (the amount representing the Ownership %) is aggregated to the Owners' Income.

This rule does not rely on any Intercompany data entry in order to execute. It will run at the first consolidation level (that is, the immediate parent).

Table 19-34 Net Income (Subsidiary) (Ruleset)

Entry	Description
Condition	Entity Current Method = Subsidiary and Total Data Sources < > 0
Factor	Current / Entity Minority Interest %
Dimension	Source POV
Account	Base of "FCCS_Retained Earnings Current", base of "FCCS_Other Reserves", "FCCS_CTA"
Intercompany	Base of "FCCS_Intercompany Top"
Movement	Base of "ILvl0Descendants([FCCS_ClosingBalance]" Excluding "FCCS_OpeningBalance"
Data Source	Base of "FCCS_TotalDataSource"

Table 19-35 Net Income (Subsidiary) - MI Net Income (Rule)

Entry	Description	Redirect Target Member
Condition	inherited
Factor	inherited
Processing Option	Subtract
Dimension	Source POV
Account	inherited	"FCCS_Minority Interest Income"
Intercompany	inherited	#Source POV Entity
Data Source	inherited	"FCCS_Intercompany Eliminations"

Table 19-36 Net Income (Subsidiary) - Minority Interest (Rule)

Entry	Description	Redirect Target Member
Condition	inherited
Factor	inherited
Processing Option	Add
Dimension	Source POV
Account	inherited	"FCCS_Minority Interest"
Intercompany	inherited	#Source POV Entity#
Data Source	inherited	"FCCS_Intercompany Eliminations"