What this article covers: How to use the NCI Report in BrizoConsol — reviewing ownership assumptions, current NCI percentages, and the calculated NCI components for the selected period.
The NCI Report gives you a detailed breakdown of the Non-Controlling Interest calculations for each subsidiary — showing the group ownership percentages, NCI share of profit, net assets, CTA, and other reserve components for the selected period.
1. Navigating to the NCI Report
From the left navigation, go to Ownership & Equity, then select NCI Report under the Reports section.
2. Selectors and Filters
Selector
Description
Subsidiary
Select the subsidiary entity to review — the report shows NCI data for one entity at a time
Period
Select the month to report on — the NCI calculations reflect data through the selected month-end
Scenario
Actual, Budget, or Forecast — switch to compare NCI figures across scenarios
Basis
MTD (month-to-date) or YTD (year-to-date) — controls whether the profit component is for the current month only or accumulated to date
3. Ownership Summary
At the top of the report, the ownership summary shows the key percentages for the selected subsidiary and period:
Field
Description
Percentage acquired
The ownership percentage transacted at the acquisition date
Current parent ownership
The cumulative parent ownership percentage at the selected period
Current NCI
The Non-Controlling Interest percentage — the share not owned by the parent
4. NCI Components
Below the summary, the report lists the calculated NCI components — the journal lines that make up the total NCI balance in the consolidated accounts:
Component
Description
NCI Share of Profit
The NCI percentage of the subsidiary net profit for the selected period
NCI Net Assets
The NCI percentage of the subsidiary net assets
NCI CTA
The NCI share of Cumulative Translation Adjustment — relevant for foreign currency subsidiaries
NCI Other Reserves
The NCI share of any other equity reserve movements
💡 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.
