What this article covers: How to use the JV / Associate Report in BrizoConsol — reviewing the calculated group share of profit, net assets, and equity components for joint venture and associate entities.

The JV / Associate Report shows the equity-method calculations for entities where the group holds a joint venture or associate interest (typically 20%–50% ownership). It displays the group share of profit, net assets, CTA, and other reserve components calculated for the selected period.

1. Navigating to the JV / Associate Report

From the left navigation, go to Ownership & Equity, then select JV / Associate Report under the Reports section.

2. Selectors and Filters

Selector Description
The month-end to report on
Actual, Budget, or Forecast
MTD (month-to-date) or YTD (year-to-date)

3. Equity Method Components

Three figures head the report: Investment in associates & JVs at the period end, Share of profit, and Dividends received. The Investment movement by associate / JV table has one row per associate or joint venture. Click a row to open its card, with how the investment moved, Who the share of profit belongs to, its Ownership records, the share of profit by P&L line, and Open in Ownership →.

Column Description
The entity, the company that holds it, and the group’s effective interest
The investment carrying amount at the start and end of the period
Changes from share purchases and sales in the period
The group share of the entity’s profit for the period
Dividends received, which reduce the investment
The group share of the entity’s other comprehensive income and translation differences
Shown only when other JV journals moved the investment
💡 Tip: Cross-reference this report with the JV / Associate page (under Settings) to confirm that the auto-generated journals match the calculated components shown here.

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