Buy, sell or change your stake in a foreign company

1Know what moves with the shares

Company B reports in AUD and has been 80% owned since January 2025. At the end of October 2026, before any change:

2Check the set-up before you record

1. On Ownership & Equity → Ownership, click the Posting accounts icon beside Group structure, and check NCI - share of CTA and Equity transaction reserve are chosen.
2. On Adjustments → Currency translation → Settings, check the CTA reserve account is set.
3. On Settings → Global Settings → Exchange Rates, check AUD has a closing rate for October 2026.

BrizoConsol won’t post half a re-attribution. If the CTA reserve account is missing, the posting stops with a message saying the CTA re-attributed has nowhere to go.

3Buy more and keep control

In October 2026, Your Group buys another 10% of Company B from its minority shareholders for 35,000.

1. Click Company B under Group structure. Under Share purchases and sales, click + Record, then Bought shares.
2. Choose Your Group, Oct-2026, 10, and keep Subsidiary.
3. Enter the Investment cost (group currency), 35,000, and click Add Record.

The group bought half of the NCI’s 20%, so half of the NCI’s carrying amount leaves it: 32,000. Of that, 1,200 is half of the NCI’s 2,400 share of the translation reserve, which now belongs to the owners.

The equity transaction reserve takes the price less the NCI given up, plus the CTA moved to the owners: 35,000 − 32,000 + 1,200 = 4,200. Your Group recorded the payment in its own books, against its investment in Company B, so the entry clears that investment rather than touching the bank. The entry is Auto NCI subsequent acquisition posting Company B (ACQUIRE); its CTA lines are Auto NCI CTA re-attribution - subsequent acquisition and … (owners).

4Sell part and keep control

Instead, suppose Your Group sells 10% of Company B to outside investors in October 2026 for 40,000, keeping 70% and control.

1. Click Company B under Group structure. Under Share purchases and sales, click + Record, then Sold shares.
2. Choose Your Group, Oct-2026, 10, and keep Subsidiary.
3. Enter the Disposal amount, 40,000, and click Add Record.

Your Group’s investment in Company B cost 240,000 for its 80%. In its own books it records the sale: the bank up 40,000, the investment down by the cost of the 10% sold, 240,000 × 10% ÷ 80% = 30,000, and a gain of 10,000 on the account chosen as Parent's gain/loss on sale of shares (P&L) in Posting accounts.

The NCI gains 10% of Company B’s net assets in SGD: 10% of 320,000 = 32,000. Of the translation reserve, 10% of the 12,000 — 1,200 — now belongs to the new minority shareholders, and leaves the owners’ reserve.

Together the reserve takes 9,200: the proceeds less the NCI given, plus the CTA the owners handed over, 40,000 − 32,000 + 1,200. The group shows no gain. Company B’s net assets are translated at October’s closing rate before the 10% is taken, so the NCI is measured in SGD, not AUD. If the purchase that gave control had a fair value uplift, its posted FV Adjustment is added to the net assets first. The entry is Auto NCI disposal posting Company B (DISPOSE); the full steps for a sale are in Sell part of a subsidiary and keep control.

5Lose control

If the sale takes the group below control, choose JV / Associate as the relationship on the Dispose record, and enter the retained interest, as in Sell a controlling stake. For a foreign company, two things happen to the translation reserve:

On the NCI Report for the month, the row Disposal (Loss of Control) - Owners CTA Recycling shows the amount recycled.

6Read the change on the NCI Report

1. Open Ownership & Equity → NCI Report for MTD and Oct-2026, and click Company B’s row under NCI movement by subsidiary.
2. Read the rows under Share sale and purchase workings.

Under each CTA re-attribution row is its formula: nci_share_of_cta × transacted_% ÷ prior_nci_% for a purchase, cumulative_cta × disposed_% for a sale.

7If something goes wrong