A holding of less than 50% of the voting shares may result in control if all the other equity interests are held by a numerically dispersed and unconnected group.
In this case, it appears that consolidation should take place.
How goodwill and NCI is calculated if the percentage is less than 50%
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Control
6y ago#1Normal calculation.
For example if P owns 30% of S and there is control, you would include 70% of S's profits in the NCI calculation
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