When task 2100 is run, Sequence number 600 allocates the group share for the current period net income. 35% of the net income (-6,624) is posted to 171000 (Non-Controlling Interest Retained Earnings) with an offset to FS item 711000 (Non-Controlling Interest Net Income).
- Debit 171000 2.318,4
- Credit 711000 -2.318,4
The Triggering Amount is the current period net income value (-6,624) for CA00.
Since the previous entry includes both balance sheet and income statement FS items, the system automatically posts offsetting entries to keep the income statement and balance sheet in balance:
- Debit 799000 2,318,4.
- Credit 317000 -2.318,4.
