Minority Interest (Non-Controlling Interest)

Problem

When ownership < 100%, the consolidated TB applies ownership % uniformly. Under IFRS 10 / ASC 810, you must show:

• Group share: ownership_pct × translated_amount
• Minority interest (NCI): (1 - ownership_pct) × translated_amount

NCI must appear as a separate line in equity on the balance sheet and as a separate split in the income statement.

Requirements

R1: NCI columns on consolidated TB

Add to gold_consolidated_trial_balance:

• nci_pct = 1 - ownership_pct
• nci_amount = translated_amount × nci_pct
• Rename existing group_amount semantics: group_amount = translated_amount × ownership_pct (already correct)
• total_amount = group_amount + nci_amount (= translated_amount, for verification)

R2: NCI summary model

New model gold_minority_interest:

• Aggregates NCI amounts per consolidation_group, data_area_id, fiscal_year, fiscal_period
• Splits into: NCI in P&L (income attributable to NCI) and NCI in equity (balance sheet NCI)
• Only populated for entities where ownership_pct < 1.0

R3: NCI flows into reporting

• Cube schema for consolidated TB exposes nci_amount as a measure
• P&L report view shows "Net income attributable to NCI" line
• Balance sheet view shows "Non-controlling interest" in equity

Acceptance Tests

Test	Assertion
assert_nci_zero_for_full_ownership	Where ownership_pct = 1.0, nci_amount = 0
assert_nci_plus_group_equals_translated	group_amount + nci_amount = translated_amount within 0.01
assert_nci_exists_for_partial_ownership	Entities with ownership_pct < 1.0 have nci_amount ≠ 0 (when local_amount ≠ 0)
assert_nci_pnl_split	NCI P&L amount = sum(is_pnl rows × nci_pct)

Out of Scope

• NCI in business combination (acquisition accounting / goodwill allocation)
• Changes in ownership without loss of control