The minority can be activated through the "Group data" tab and the sub-tab "Minority settings". When a minority is activated, calculations for subsidiaries (between 50-99.9% or companies defined as Subsidiaries through the ownership distribution) will be used automatically.
The calculations for minority, attributable income to minority, are based on the Subsidiary's results, including eliminations, excess value, goodwill, and deferred tax. The default account range is 3000-8989.
The accounts to be included are defined in "Minority result accounts".
Calculations for equity are done by selecting the accounts included in equity. The default account range is 2000-2099.
This account is always excluded from the equity account range, even if it is included.
Under "Minority settings", there are underlays for Equity and Income. Each type has the Period's Opening value, the Change during the period (Period value), and the Closing value for the period defined. These figures are calculated based on the defined ownership distribution, i.e., the amounts represent the minority's share.
The Consolidation Overview includes the variable "Income Attributable to Minority," based on the minority adjustment for Income. Each subsidiary's portion is defined as the proportion attributable to the minority as specified in the variable.
Child Y: 50% Ownership Share
Child X: 75% Ownership Share
Income Attributable to Minority (Child Y): 1,017,797 SEK
Income Attributable to Minority (Child X): 50,899 SEK
Income Attributable to Minority: 152,696 SEK Income
Attributable to the minority is not included in the total for the subsidiary column. The minority's share is included in the Year's Result.
Acquisition Analysis for Minority
When creating an acquisition analysis where the subsidiary owns 50-99%, Boardeaser assumes the entire goodwill, where the system calculates the total acquisition share based on Equity Share and Minority. Since entire goodwill is used, goodwill is calculated as if it is owned at 100%, and the minority's share is booked to the selected account (2101 - Equity Attributable to Minority) during the acquisition elimination.
During disposal, the system creates a disposal elimination and resets the company's Equity to zero. The minority adjustments will automatically handle the disposal of the balance accounts. Eliminations made and the accumulated profit for the current year need to be manually eliminated.