NCI Report | BrizoConsol Documentation

What this article covers: How to use the NCI Report in BrizoConsol — choosing the scenario, basis and month, reading NCI movement by subsidiary, and following one subsidiary’s workings and calculated NCI components.

The NCI Report gives you a detailed breakdown of the Non-Controlling Interest calculations for each subsidiary — showing each NCI component (share of profit, net assets, CTA and other reserves) with the base, the NCI percentage applied and the result.

1. Navigating to the NCI Report

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

2. Selectors

Selector Description

Scenario Actual, Forecast, or Budget

Basis YTD (fiscal year-to-date) or MTD (month-to-date) — controls whether the profit component covers the year so far or the month only

As at period The month-end to report on

Use the PDF and Excel icons in the page header to export the report.

3. NCI Movement and Workings

Three figures head the report: NCI in the balance sheet, Profit attributable to NCI, and Changes from share sales and purchases. The NCI movement by subsidiary table shows, for each subsidiary with minority shareholders, the NCI % now, the opening NCI, Share of profit, Share of CTA, Share sales / purchases, and the closing NCI. Wholly owned subsidiaries are listed in a note under the table.

Click a subsidiary to open its card: how NCI got from the opening to the closing amount, any share sale and purchase workings, its Ownership records, the journal lines posted for the period, and Open in Ownership →.

How each figure was worked out, at the bottom of the card, lists the NCI components for the subsidiary. Each row shows the Component, the Source period, the Formula applied, the Base amount it starts from, the NCI %, the resulting Amount, and the Posting account.

Component Description

NCI Net Assets The NCI percentage of the subsidiary’s net assets

NCI Share of Profit The NCI percentage of the subsidiary’s profit for the selected basis

NCI Share of CTA The NCI share of the currency translation adjustment — for subsidiaries that report in a currency other than the group’s

NCI Share of Other Reserves The NCI share of other equity reserves

Goodwill / Gain on Bargain Purchase Shown when the acquisition produced goodwill, or a gain on bargain purchase

💡 Tip: If the NCI figures look unexpected, check the ownership percentage and effective date on the Ownership page — the effective date controls which ownership percentage applies for each period.