Oracle Financial Consolidation Hub User Manual page 72

Minority Interest Consolidation Rule
The minority interest consolidation rule finds any balances in the source and
elimination entity whose Line Item is 4000-Revenue or 5000-Expense and creates a
consolidation entry that is equal to Minority Interest Ownership multiplied by those
balances. The consolidation entry is written to the specified account combination in the
elimination entity and an offset entry is written to balance the consolidation entry.
The company cost center organizations 11.100 and 11.200 are assigned to Japan and
11.100 is its base organization. APAC HQ, the controlling entity of APAC and
Subsidiaries has the base organization 12.100. Japan has the balances in the following
table. Assume these balances have already been translated into the parent currency,
USD.
Japan's Balances
Company Cost Center
Organization
11.100
11.100
11.200
9-6 Oracle Financial Consolidation Hub User's Guide
Note:
The User Interface does not show all of the Source values. The
Source values chosen for Line Item are 4000 - Revenue and 5000 -
Expense.
Line Item
1100-Cash
2100-Debt
3000-Equity
Balance
500
-200
-100