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Non-controlling interests

Describes Fynease as of September 2026

When the group owns less than all of a company, the consolidated statements still include the whole of it, because the group controls it. The share that belongs to the other owners, the non-controlling interest, is then shown separately.

Where ownership comes from

The ownership percentages on the org chart in Group Settings. Ownership carries through a chain (80% of a company that owns 75% of another is 60% of the second), and a company with no link is treated as wholly owned.

On the income statement

Group profit is unchanged. Beneath it, two lines show how it divides: attributable to owners of the parent, and attributable to non-controlling interests. They appear on the consolidated statement in report packages and the Excel workbook, and Analysis states the split beside its consolidated statements.

On the balance sheet

A partly owned company's equity is shown at the owners' share, and the rest, including the other owners' share of the year's profit, is one line: Non-controlling interests. Total equity is unchanged.

What Fynease does not do

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