When task 2100 is run, Sequence number 100 allocates the non-controlling interest for the current period net income.
25% of the net income (-8,520) is allocated to 321150 (Non-Controlling Interest Current Year Retained Earnings) with an offset to FS item 792000 (Non-Controlling Interest Net Income).
Note
FS item 321150’s description in delivered content is NCI - Net Income but is referred to as Non-Controlling Interest Current Year Retained Earnings.- Debit 792000 2.130
- Credit 321150 -2.130
The Triggering Amount is the current year retained earnings value (-8.520) for FR00.
Because the previous entry includes both balance sheet and income statement FS items, the system automatically posts offsetting entries to keep the balance sheet and income statement in balance:
- Debit 317000 Current Year Retained Earnings 2.130.
- Credit 799000 Net Income / Loss -2.130.
