Oracle Financial Consolidation Hub User Manual page 71

Sample Consolidation Hierarchy
Minority Interest
You want to calculate the minority interest for the relationship between APAC and
Subsidiaries and Japan. Since the relationship is a Full consolidation type, 100% of the
balances in Japan are aggregated to APAC and Subsidiaries. However, since APAC and
Subsidiaries only owns 80% of Japan, you want a resulting entry that removes 20% of
the profit of Japan.
Assume that the minority interest consolidation rule is in the minority interest category
that enables you to track each child separately functionality and writes to the
elimination entity. The following figure displays the rule.
Setting Up Consolidation Rules 9-5