NCI — Non-Controlling Interest | BrizoConsol Documentation

What this article covers: How to configure Non-Controlling Interest (NCI) in BrizoConsol on the Ownership Structure page — the NCI account setup, the subsidiary entities table, ownership history, recording acquisitions and disposals, acquisition details, the calculation preview, 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 from the ownership records you maintain for each subsidiary.

Go to Ownership & Equity → Ownership (under Settings) from the left navigation — the page is titled Ownership Structure. NCI configuration is a Pro feature; on Standard subscriptions an upgrade prompt covers the page. The NCI item in the same menu opens NCI Reconcile / Verify.

🛈 Automatic recalculation: NCI is calculated automatically when a trial balance is resubmitted or an ownership percentage changes — no manual trigger is needed.

1. NCI Account Setup

The NCI account setup panel lists the group accounts NCI postings use. It is required before posting and is shown automatically until it is complete; afterwards, reopen it with the NCI account settings icon at the top of the page. Select an account for each item, or click + Create to create a new top-organisation account and select it, then click Save.

Account Used for

NCI - net assets Equity (BS). NCI share of subsidiary net assets at the reporting date.

NCI - share of profit P&L. NCI portion of the subsidiary’s current-year earnings.

NCI - share of CTA OCI. NCI portion of the CTA movement. Only required if CTA is enabled for the entity.

NCI - share of other reserves OCI / Equity. NCI portion of other equity reserves (revaluation, hedge reserve, etc.).

Equity transaction reserve Optional. Equity. Used for subsequent acquisition or disposal postings where control does not change.

FV Adjustment Acquisition only. The difference between fair value net assets at the acquisition date and the subsidiary equity eliminated on consolidation.

Gain on bargain purchase P&L. Used when goodwill on an acquisition is negative.

Disposal gain/loss (loss of control) Optional. P&L. Used when a disposal changes control from consolidated to non-consolidated.

If a disposal has changed control but the loss-of-control account is not set, the page shows a warning with an Open account setup button.

2. Subsidiary Entities Table

Column Description

Entity The entity name. Click a row to open its ownership configuration panel below the table.

Direct parent The entity that directly owns this entity — for a sub-subsidiary this may be an intermediate entity.

Direct % The ownership percentage held by the direct parent.

Effective group % The group’s interest through the ownership chain, with a note showing how it was derived (for example direct, no intermediate parent).

NCI % 100% minus the effective group %.

Type Subsidiary, Associate/JV, Associate, Minority, or None.

Ownership record Enabled or Disabled from the entity’s latest ownership record. Entities without a record show a dash.

CTA enabled Enabled or Disabled for currency translation, or N/A when NCI does not apply.

Configuration Ready when the account setup and acquisition details are complete; Incomplete when something is missing (hover to see which acquisition detail); Disabled; or Not applicable.

Use Filter by entity... to find an entity. Show inactive is ticked by default; untick it to hide entities where NCI is not applicable or not enabled. The counter (for example 2 of 7 entities eligible for NCI) shows how many entities NCI applies to out of all entities.

3. The Ownership Configuration Panel

Clicking an entity opens its panel with three tabs: Ownership history, Acquisition details, and Calculation preview. Subsidiary configuration becomes available once the required NCI accounts are saved.

4. Ownership History

Every ownership transaction for the entity is recorded here in chronological order; each row drives the NCI % used from that date onward.

Column Description

Date The month of the transaction.

Parent entity The entity that bought or sold the shares.

Type Acquire or Dispose.

Relationship Subsidiary (consolidated) or JV / Associate (non-consolidated) from this record onward.

% transacted The percentage bought or sold.

Cumulative % The parent’s total ownership after this transaction.

Investment cost / Proceeds The amount paid on an acquisition, or received on a disposal.

Net assets at date (fair value) The subsidiary’s fair value net assets, entered on the first consolidated acquisition.

Goodwill / Gain (auto) Calculated automatically. For acquisitions, goodwill = investment cost − (ownership % × net assets at fair value). Disposals that are calculated at posting show Calc. at post.

Actions Edit or delete the record.

5. Recording an Acquisition

Click + Add record to open the Add Ownership Record dialog (or the edit icon on a row to open Edit Ownership Record), and choose Acquire.

Field Description

Parent entity The entity buying the shares. Defaults to the top organisation; for a sub-subsidiary, choose the intermediate parent.

Month The month of the acquisition.

% transacted The percentage acquired.

Relationship type from this record date onward Subsidiary — consolidated and included in NCI. JV / Associate — non-consolidated and posted as JV share entries. This is your judgement of control at the record date; it is not derived from the percentage.

Investment cost Required. The amount paid by the parent.

Net assets at date (fair value) Required only for the first consolidated acquisition, for goodwill and fair-value alignment. Not required for JV / Associate records.

Click Add Record (or Save Changes when editing).

6. Recording a Disposal

Choose Dispose and enter the parent entity, month, % transacted, relationship type, and the Disposal amount received.

When the disposal changes control from consolidated to non-consolidated — the entity was a Subsidiary and the record sets the relationship to JV / Associate — you must also enter the Retained interest fair value and select the Retained interest account that receives it. If the Disposal gain/loss (loss of control) account is not set up, the dialog warns that you can save now but should set it up for accurate reporting.

7. Acquisition Details

This tab summarises the entity’s ownership — Total investment cost (all acquisition tranches), Total goodwill, direct shareholder and ownership %, effective group %, and current NCI % — and holds the account mappings specific to this subsidiary:

Investment in subsidiary and Acquisition bank account — required once an investment cost is recorded.
Goodwill — required once an acquisition produces positive goodwill.

Click Save. Until the required mappings are saved, the entity’s Configuration shows Incomplete.

8. Calculation Preview

The Calculation preview tab shows the NCI entries based on the current trial balance and ownership history (the account setup must be saved first). Share of profit is pro-rated when ownership changed mid-year.

Component Basis

NCI Net Assets Subsidiary equity closing balances, NCI %, closing FX rate.

NCI Share of Profit Current-year P&L movements, NCI %, average FX rate.

NCI Share of CTA Posted CTA by subsidiary, NCI %, closing FX rate.

NCI Share of Other Reserves Other reserve balances, NCI %, closing FX rate.

A summary shows the entities posted, line items, debit and credit totals, and whether the entries balance.

9. Posting and Verifying

Click Post NCI Journal at the top of the page to post the NCI entries. The button is available once the NCI account configuration is saved. Then click Reconcile / Verify NCI to open the reconcile page and check the posted journals — see NCI Reconcile / Verify.