Ownership | BrizoConsol Documentation

What this article covers: How ownership is recorded in BrizoConsol — the Ownership Structure page, relationship types (Subsidiary or JV / Associate), and adding, editing, or deleting ownership records for an entity.

Ownership is recorded per entity as a history of ownership records — each record is an acquisition or disposal of shares on a given month. The cumulative percentage and relationship type from these records decide how each entity is consolidated and how NCI is calculated for every period.

1. Accessing the Page

Go to Ownership & Equity → Ownership (under Settings) from the left navigation. The page is titled Ownership Structure. It is a Pro and Premium feature — on Standard subscriptions an upgrade prompt covers the content.

🛈 Posting accounts: You can record ownership before choosing any accounts. The accounts your records need are listed under Posting accounts (the gear icon beside Group structure). Until they are chosen, a banner says how many are still to choose, with a Choose accounts button — see NCI — Non-Controlling Interest.

💡 When an entity starts counting: once an entity has an ownership record, its months before the first acquisition record are left out of consolidated reports, even if its figures for those months are loaded. An entity with no ownership record counts in every month it has figures — so record the acquisition month for any company bought during the period you report.

2. Relationship Types

Each ownership record sets the entity’s relationship from that record’s month onward, until a later record changes it:

Relationship Treatment

Subsidiary Consolidated. Included in the NCI calculation from this period onward.

JV / Associate Non-consolidated. Treated as a JV / Associate and posted as JV share entries. Fair value net assets and loss-of-control inputs are not required. See JV / Associate.

The relationship is your judgement of control at the record date — BrizoConsol does not derive it from the ownership percentage.

3. The Group Structure List

Group structure lists the top organisation, marked Parent, and each company under the entity that holds it, with its direct percentage and its type (Subsidiary, Associate/JV, Associate, or Not consolidated). A dot marks a company that needs something before posting. Click a company to show it on the right: Held by (with the direct %), Group % (the effective interest through the ownership chain) and, for a subsidiary, NCI % and Currency. A company with no ownership record shows No share purchases or sales recorded and is treated as wholly owned.

4. Adding an Ownership Record

Select the companyClick the company in Group structure.

Click + RecordUnder Share purchases and sales, click + Record.

Choose what happenedIn What happened?, choose Bought shares — you enter the investment cost — or Sold shares — you enter the disposal amount. The Add Ownership Record dialog opens.

Enter the detailsSelect the parent entity, the month, and the percentage transacted, and choose the Relationship type from this record date onward.

SaveClick Add Record. The record is added under Share purchases and sales, with the percentage before and after it.

Which additional inputs are required depends on the transaction — for example, net assets at fair value on the first consolidated acquisition, and retained-interest inputs on a disposal that loses control. The NCI article describes every field.

💡 Tip: To record a change in ownership, add a new Bought shares or Sold shares record for the month of the change rather than editing an earlier one. The history then gives the correct percentage for every period.

5. Editing or Deleting a Record

Under Share purchases and sales, click Edit on a record to open the Edit Ownership Record dialog, or Delete to remove it. Deleting asks for confirmation in the Delete Ownership Record dialog.