Owner's Equity (Subsidiary/Proportional) PP Rule-Set
The Owner's Equity (Subsidiary/Proportional) Prior Period rule-set consists of four rules / journal detail lines.
This rule-set applies an ownership change to the Owner's Equity accumulated to the end of the prior period (or more specifically to the current period opening balances). This assumes that the owned company is an ongoing entity in the application and that only the ownership relationship has changed. The prior period Owner's Equity should therefore be eliminated to the extent that the Ownership % has changed from the prior period. This rule-set offsets with Investment in Subs (Investment rule-set) and the two rule-sets use the Goodwill Offset account as the clearing account.
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 18-18 Owner's Equity (Subsidiary/Proportional) PP (Rule-set)
| Entry | Description |
|---|---|
| Condition | Entity Current Method = Subsidiary, Proportional and Total Data Source < > 0 And Entity Ownership % Change < > 0 |
| Factor | None |
| Dimension | Source POV |
| Account | Base of "FCCS_Total Equity" |
| Intercompany | Base of "FCCS_Intercompany Top" |
| Movement | "FCCS_OpeningBalance" |
| Data Source | Base of "FCCS_TotalDataSource" |
Table 18-19 Owners Equity (Subsidiary/Proportional) PP - Reverse Proportionalize (Rule)
| Entry | Description | Redirect Target Member |
|---|---|---|
| Condition | inherited | |
| Factor | Change In \ Entity Consolidation % | |
| Processing Option | Subtract | |
| Dimension | Source POV | |
| Account | inherited | |
| Intercompany | inherited | |
| Movement | inherited |
IF: Entity Ownership % Change > 0 THEN: "FCCS_Mvmt_Acquisition_Input" ELSE: "FCCS_Mvmt Disposal_Input" |
| Data Source | inherited | "FCCS_Intercompany Eliminations" |
Table 18-20 Owners Equity (Subsidiary/Proportional) PP — Goodwill Offset + (Rule)
| Entry | Description | Redirect Target Member |
|---|---|---|
| Condition | inherited | |
| Factor | Change In/ Entity Consolidation % | |
| Processing Option | Add | |
| Dimension | Source POV | |
| Account | inherited | "FCCS_Goodwill Offset" |
| Intercompany | inherited |
IF: Entity = #Legal Company# THEN: #Source POV Entity# |
| Movement | inherited |
IF: Entity Ownership % Change > 0 THEN: "FCCS_Mvmt_Acquisition_Input" ELSE: "FCCS_Mvmt_Disposal_Input" |
| Data Source | inherited | "FCCS_Intercompany Eliminations" |
Table 18-21 Owners Equity (Subsidiary/Proportional) PP — Goodwill Offset - (Rule)
| Entry | Description | Redirect Target Member |
|---|---|---|
| Condition | inherited | |
| Factor | Change In/ Entity Minority Interest % | |
| Processing Option | Subtract | |
| Dimension | Source POV | |
| Account | inherited | "FCCS_Goodwill Offset" |
| Intercompany | inherited |
IF: Entity = #Legal Company# THEN: #Source POV Entity# |
| Movement | inherited |
IF: Entity Ownership % Change > 0 THEN: "FCCS_Mvmt_Acquisition_Input" ELSE: "FCCS_Mvmt_Disposal_Input" |
| Data Source | inherited | "FCCS_Intercompany Eliminations" |
Table 18-22 Owners Equity (Subsidiary/Proportional) PP- Minority Interest (Rule)
| Entry | Description | Redirect Target Member |
|---|---|---|
| Condition | inherited | |
| Factor | Change In\ Entity Minority Interest % | |
| Processing Option | Add | |
| Dimension | Source POV | |
| Account | inherited | "FCCS_Minority Interest" |
| Intercompany | inherited |
IF: Entity = #Legal Company# THEN: #Source POV Entity# |
| Movement | inherited |
IF: Entity Ownership % Change > 0 THEN: "FCCS_Mvmt_Acquisition_Input" ELSE: "FCCS_Mvmt Disposal_Input" |
| Data Source | inherited | "FCCS_Intercompany Eliminations" |