Showing minority interest as a row on a consolidated income statement

Wow! Minority interest showing as its own row on an income statement has been a hot topic over the last few weeks. We've been getting quite a few questions about it lately. We've shown you ownership percentages before in the consolidation series, but this is a bit different. With minority interest, companies want to show 100% of the subsidiary for every line in the report, but subtract the non-controlling interest from the net income.

This video shows you how by using a reporting tree definition, an IF THEN ELSE statement and column restriction in the row definition you can calculate minority interest in your reports.

Comments (13)

  1. Ramesh Babu P says:

    I have implemented the code  in row definition as explained in the video,

    The row "NET Income – Minority interest" in row code 8060 is computed as follows,

    "if @unit(Summary^USMF) then (b=b.8030*1) else o"

    The income statement does not display values for Row code 8045 " Less : Minority Interest"

    Not sure If I am missing something Please help with your thoughts

  2. Ramesh Babu P says:

    further I would like to mention that column restriction is defined for row code 8045 " Less : Minority Interest" in row definition

  3. April Olson says:


    Can you send me your .tdbx file so I can look at it?

  4. praveen.manyam says:

    Hi April,

    Can you kindly clarify if we can achieve the below scenario with respect to minority interest using Management reporter:

    If the company made a loss, and if the loss to be shared by Minority exceeds their share capital, as per IFRS, the Minority will be liable only to the extent of their share capital, and the rest of the loss will have to be borne by the Shareholders.

    For example

    If the company Paid up capital is $10000 and Minority capital is $2000 which is 20% of paid up capital

    For FY 2013 the company made a loss of $15000 .

    In this case the MI will be restricted only to the extent of $2000 which is their paid up capital. (instead of $3000 ie {20% of 15000})


    Praveen Reddy

  5. April Olson says:


    I haven't tested this out but I would try something like this:

    Row 100 Capital line – bring in account or calculation that results in 10,000.

    Row 200 Minority capital – bring in account or calculation that results in 2,000.

    Row 300 Then you have the Net Income line that is showing -15,000.

    Your calculation line would be IF @300 <0 THEN @200 ELSE @300*.2

    Something along these lines will work and you can make any of the rows used in the calculations non-printing (NP) if you don't want to show them.

  6. praveen.manyam says:

    Hi April,

    Thank you… that was really helpful….


    Praveen Reddy

  7. Sean says:

    April –

    I tried applying the information in the video but I can't get mine to run correctly.  The only caveat is my Tree is different that what you showed in the video.  I have a Total Summary Level then a Sub Summary level then Children – so when I configured my row format, my equation looked like this:


    Will this not work with multiple layers in a tree?



  8. April Olson says:


    When you mention Company_Name are you actually specifying the name or expecting that Company_Name will apply to whatever company it is? You will need to use the unit name from the tree, so if you have multiple lines, then you will probably need multiple IF THEN ELSE statements. For example, I have a summary and then two companies, USMF and DEMF (Company and Unit Name) my statement would have to be:



  9. Sean says:

    April –

    I was using company_name as a place holder, so my actual statement looks like this:


    Now, a couple of other things regarding my report:

    1. I have multiple FD links in my row format – 6 to be exact

    2. My tree has an overall parent SUMMARY level and then a secondary SUMMARY level then the company/unit name.  I was able to figure out the SUMMARY^SUMMARY part for the report.

    3. We're only reporting minority interest for this one company.

    I'm just not sure why this is returning 0.

  10. Sean says:

    April –

    I went back and reformatted my row format removing all the FD links (except one) to multiple companies and used Value Dimensions Sets for all our P/L accounts.  When I reran the report Minority Interest is still showing zero for the amount. Is there anything else I should try?



  11. April Olson says:

    Hi Ramesh and Sean,

    Its hard to tell what would be going on in your examples since I can't see them. One thing for troubleshooting is try the If then else and just force a number in there to see if you can get it to print, and then continue to build on it until you find where it went wrong. At this point it may be best to open a case with support as you can send the files to me but it may be a while before I can look at them.

  12. Ramesh says:

    Thanks April Olson for the previous postings, My customer wants to display non-controlling ( minority interest) in the consolidation report against each of the subsidiary companies.

    Fyi – 3 subsidiary have different non-controlling interest let me say ( 13%, 9 % and 10%)

    The example in this blog is focused on using an expression for row ( Less: non-controlling interest ) restrict to column E,J

    Please help with your thoughts if I can have non- controlling interest shown for each of the subsidiary in the same row ( i.e  Less: non controlling interest)

  13. April Olson says:


    I think you can accomplish this by having one row for each company, so one row for @unit (Summary Company A) and then a second and third row. Each row will roll up to summary. If you don't want to split out each company at the summary level, you can make them all non printing and then have a total row add them together.

    row 1000 IF @UNIT(SUMMARY^SUMMARY^USMF)THEN (B=B.3250*.25) ELSE 0   Non-printing

    r02 1050 IF @UNIT(SUMMARY^SUMMARY^DEMF)THEN (B=B.3250*.15) ELSE 0   Non-printing

    Total 1000+1050

    Because row 1000 will not print when looking at DEMF only you will only get DEMF's value. But at the summary you will see the total.

    So, you should be able to do everything you want and then just get to show what the customer wants to show.

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