What this article covers: How to configure Non-Controlling Interest (NCI) in BrizoConsol — the subsidiary entities table, ownership history, recording acquisitions and disposals, and posting the NCI journal.

NCI represents the portion of a subsidiary's equity and profit that belongs to shareholders outside the group. BrizoConsol calculates NCI automatically as part of each consolidation run — no manual trigger is needed once ownership records are configured. Go to Adjustments → NCI from the left navigation.

🛈 Automatic recalculation: NCI recalculates automatically whenever a trial balance is resubmitted or an ownership percentage changes. You do not need to post the NCI Journal manually after each period — it runs as part of the consolidation.

1. Subsidiary Entities Table

The top of the NCI page shows all entities eligible for NCI — subsidiaries that are partially owned by the group. The table shows a summary of each entity's ownership and NCI status at a glance.

Column Description
Entity The subsidiary name. Click an entity row to open its NCI configuration panel below.
Direct Parent The entity that directly owns this subsidiary. For sub-subsidiaries this may be an intermediate entity, not the top group.
Direct % The ownership percentage held directly by the parent entity.
Effective Group % The group's ultimate economic interest, cascaded through all intermediate parents. For direct subsidiaries this equals the Direct % — for sub-subsidiaries it is the product of ownership percentages up the chain. Shown alongside a note confirming whether there is an intermediate parent.
NCI % 100% minus the Effective Group %. This is the minority shareholders' interest.
Type Subsidiary classification — e.g. Subsidiary.
NCI Status Enabled — NCI is active for this entity and will be included in the consolidation run.
CTA Enabled Whether Consolidation Translation Adjustment is enabled for this entity. Enabled if the entity has a different functional currency to the group. Disabled if same currency.
Configuration Ready — ownership history is configured and NCI can be calculated. If configuration is incomplete, this column will show what is missing.
💡 Tip: Tick Show inactive in the top-right to see entities that are eligible for NCI but not currently enabled. The counter (e.g. 2 of 7 entities eligible for NCI) shows how many are currently active vs total eligible.

2. NCI Configuration Panel

Click any entity in the table to open its NCI configuration panel below. The panel has three tabs:

Tab Contents
Ownership history A chronological record of every ownership transaction — acquisitions and disposals. Each row drives the NCI % used in calculations for that period forward.
Acquisition details Supplementary details about the acquisition — used for goodwill and fair-value calculations.
Calculation preview A live preview of the NCI journal entries BrizoConsol will post — showing the NCI share of equity, profit, and CTA before posting.

3. Ownership History

The Ownership history tab records every ownership transaction in chronological order. Each row drives the NCI % used in calculations from that date forward. The table shows:

Column Description
Date The month the transaction occurred.
Parent Entity The entity that acquired or disposed of the shares.
Type Acquire or Dispose
% Transacted The percentage acquired or disposed of in this transaction.
Cumulative % The parent's total ownership after this transaction. This is the percentage BrizoConsol uses for NCI calculations going forward.
Investment Cost / Proceeds For Acquire: the amount paid by the parent to acquire the shares. For Dispose: the amount received on disposal.
Net Assets at Date (Fair Value) The subsidiary's net assets at fair value on the acquisition date. Required only for the first acquisition — used to calculate goodwill.
Goodwill / Gain (Auto) Calculated automatically by BrizoConsol: Goodwill = Investment Cost − (Ownership % × Net Assets at Fair Value). Shown as — if net assets have not been entered yet.

Click + Add record to add a new ownership transaction. Click the edit icon (✎) on any row to modify it, or the delete icon to remove it.

4. Recording an Acquisition

Click + Add record or the edit icon on an existing row to open the Edit Ownership Record dialog. Select Acquire as the transaction type.

Field Description
Parent entity The entity acquiring the shares. Defaults to the top organisation. For sub-subsidiaries, change this to the intermediate parent entity.
Month The month the acquisition took place.
% transacted The percentage of shares acquired in this transaction.
Investment cost The amount paid by the parent to acquire the shares. Used in the goodwill calculation.
Net assets at date (fair value) The subsidiary's net assets at fair value on the acquisition date. Required only for the first acquisition — BrizoConsol uses this to calculate goodwill: Goodwill = Investment Cost − (Ownership % × Net Assets at Fair Value).
💡 First acquisition: Net assets at date (fair value) is only required for the first acquisition record. Subsequent acquisitions of additional shares do not require it — goodwill is only calculated on the original acquisition at fair value.

5. Recording a Disposal

Select Dispose as the transaction type to record a sale of shares by the parent. The fields change to reflect a disposal transaction.

Field Description
Month The month the disposal took place.
% transacted The percentage of shares sold in this transaction.
Disposal amount The amount received by the parent on disposal of the shares.
Retained interest fair value Required when the disposal drops the cumulative parent ownership below 50% (loss of control). Enter the fair value of the remaining retained interest in the subsidiary at the disposal date.
Retained interest account The P&L account that will receive the retained interest fair value when the disposal drops cumulative ownership below 50%. Required when loss of control occurs.
⚠️ Loss of control warning: If the disposal drops cumulative parent ownership below 50%, BrizoConsol will warn you: "This disposal drops cumulative parent ownership below 50%. You can save it now, but set up Disposal gain/loss (loss of control) for accurate loss-of-control reporting." In this case, enter the Retained interest fair value and select the Retained interest account before saving.

6. Posting the NCI Journal

Once ownership records are configured, click Post NCI Journal in the top-right of the page to post the NCI consolidation entries. BrizoConsol calculates NCI automatically on each consolidation run — manual posting is only required for the initial setup or after major ownership changes.

After posting, click Reconcile / Verify NCI to confirm all NCI journals are balanced and the NCI figures reconcile correctly. The verification will flag any discrepancies for investigation.

💡 Calculation preview: Before posting, click the Calculation preview tab in the NCI configuration panel to review the NCI entries BrizoConsol will post — NCI share of equity, profit, and CTA. Verify these look correct before clicking Post NCI Journal.