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Noncontrolling Interest CalculatorShare of Income and Closing NCI

What is this money worth, or what does it cost, over time?

NCI share of subsidiary net income and OCI, dividends to NCI and the closing NCI balance in consolidated equity.

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  • Nothing stored or sent
  • Free, no sign-up
Your figures
Example figuresIllustrative only. Type over them with your own.
NCI share of net income
$600,000
Presented on the face of the income statement
NCI share of OCI
-$30,000
Dividends to NCI
-$150,000
Drawn to one scale
NCI share of net income$600,000
NCI share of OCI-$30,000
Dividends to NCI-$150,000
Closing NCI balance$4,920,000
Net income attributable to the parent$1,400,000
All results
MeasureResult
NCI share of net income$600,000
NCI share of OCI-$30,000
Dividends to NCI-$150,000
Closing NCI balance$4,920,000
Net income attributable to the parent$1,400,000
How this was worked out
Work shownrecomputed as you type
NCI share = subsidiary amount x NCI %
Closing NCI = opening + share of net income + share of OCI - dividends to NCI

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • NCI share = subsidiary amount x NCI %
  • Closing NCI = opening + share of net income + share of OCI - dividends to NCI

How it works

ASC 810-10-45 presents NCI in equity, separately from parent equity, and attributes consolidated net income and comprehensive income to the parent and NCI. Under ASC 810-10-45-21 losses continue to be attributed to NCI even when that produces a deficit NCI balance.

Use subsidiary amounts after intercompany eliminations that affect the NCI share, such as upstream profit in inventory.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

What if the agreement allocates profit differently?

Attribute on the contractual basis when it differs from ownership percentages, for example with preferred returns.

Are acquisition-date fair value adjustments included?

Yes. Attribute to NCI its share of subsidiary income measured in consolidation, after depreciation and amortization of acquisition-date fair value adjustments.

Where are dividends to NCI in the cash flow statement?

In financing activities.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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