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Non-Controlling Interest

Minority Interest.
Calculated Automatically.

Record ownership by date — acquisitions, disposals, step-ups. BrizoSystem tracks the full history and calculates NCI across your consolidated financials without manual entries.

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Ownership — PT Maju (Indonesia)Pro Plan
Ownership History
01 Jan 2022 — Acquisition60%Acquire
15 Mar 2023 — Step-up75%Acquire
01 Jul 2024 — Partial disposal70%Dispose
Current Period (FY2025)
Parent ownership70%Auto
NCI (Minority Interest)30%Auto
70%
Parent Share
30%
NCI
3
Events Tracked
Ownership Records

Track Every Acquisition and Disposal — by Date

Ownership rarely stays static. You may acquire an initial stake, increase it over time, or sell part of it. BrizoSystem maintains a full date-stamped ownership history for each subsidiary so the correct NCI percentage is always applied to the right period.

  • Record each ownership event with an effective date and percentage
  • Supports acquisitions, step-up purchases, and partial disposals
  • Historical periods use the ownership percentage that was in effect at that time
  • Full audit trail — every change is logged with date and percentage
Ownership Event Log
DateEvent% OwnedNCI %
01 Jan 2022Initial acquisition60%40%
15 Mar 2023Additional purchase75%25%
01 Jul 2024Partial disposal70%30%
CurrentActive70%30%
Automatic Calculation

NCI Flows Through the Consolidation Automatically

Once ownership is recorded, BrizoSystem handles the rest. Minority interest is split across your P&L, Balance Sheet, and equity — no manual journals required.

P&L Split

Profit or loss for each period is automatically split between the parent's share and the minority interest based on the effective ownership percentage for that period.

Balance Sheet NCI Equity

The NCI portion of equity is presented separately on the consolidated balance sheet, calculated from the subsidiary's net assets and the minority ownership percentage.

Period-Accurate Rates

When ownership changed mid-year, BrizoSystem uses the right percentage for each period — older periods reflect the ownership that was in effect at the time.

Works with Multi-Currency

NCI is calculated after currency translation — the minority interest figures in your consolidated reports are already expressed in the group reporting currency.

Works Across Standards

NCI treatment is applied consistently whether entities are tagged to IFRS, US GAAP, UK GAAP, or SFRS. The correct NCI presentation is produced for each standard.

No Manual Journals

BrizoSystem computes the NCI split on every consolidation run. There are no manual journal entries to prepare or maintain — ownership records are the only input needed.

Available in the Pro Plan
$35 / entity / month

Included in every Pro subscription. NCI, Accounting Standards, CTA, and Excel Import — all included, no add-ons.

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✓ No credit card required ✓ Full access for 30 days ✓ Includes all Pro features

Also in Pro: Currency Translation (CTA) →  ·  Accounting Standards →

FAQ

Common Questions

What is Non-Controlling Interest (NCI)?
NCI, also called minority interest, is the portion of a subsidiary that is not owned by the parent company. When a parent owns less than 100% of a subsidiary, the remaining ownership belongs to outside (minority) shareholders. In consolidated financial statements, NCI is presented separately in equity and in the P&L.
How do I record an ownership event in BrizoSystem?
For each subsidiary, you enter ownership events with an effective date and the resulting ownership percentage. An acquisition, a step-up purchase, or a partial disposal each gets recorded as a separate event. BrizoSystem uses the date to determine which percentage applies to each reporting period.
What happens if ownership changed partway through the year?
BrizoSystem applies the correct ownership percentage to each period automatically. If you acquired an additional stake in March, periods before March use the old percentage and periods from March onwards use the updated one. Historical reports remain accurate without any manual adjustment.
What does a disposal mean in this context?
A disposal means the parent sold part of its stake in the subsidiary, increasing the minority interest's share. You record the disposal date and the new (lower) ownership percentage, and BrizoSystem adjusts the NCI calculation from that date forward.
Does NCI work alongside multi-currency and accounting standards?
Yes. NCI is calculated after currency translation, so the minority interest figures in your reports are already in the group reporting currency. NCI presentation also adapts to whichever accounting standard (IFRS, US GAAP, UK GAAP, SFRS) is applied to each entity.

Minority Interest. Done Automatically.

Record ownership once. BrizoSystem calculates NCI across every period, every entity, every report.

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