Oracle Financial Consolidation Hub User Manual page 76

Step 3: Add Back Minority Equity
In step 2, all of Japan's equity was eliminated. Since Japan is not fully owned by APAC
and Subsidiaries, step 3 reduces that amount by the portion of equity not owned.
The rule step finds any balances in the source entity whose Line Item is 3000 - Equity
and creates a consolidation entry that is equal to the Minority Interest Ownership
multiplied by those balances. The consolidation entry is written to the line item 3650 -
Minority Interest (B/S) in the elimination entity.
The company cost center organizations 11.100 and 11.200 are assigned to Japan and
13.100 is its base organization. APAC HQ has the company cost center organizations
12.100 and 12.200 and has the base organization 12.100.
APAC HQ has the balances in the following table.
APAC HQ Balances
Company Cost Center
12.100
12.100
12.100
12.100
9-10 Oracle Financial Consolidation Hub User's Guide
Organization Line Item
1100-Cash
1820 - Investment in
Subsidiaries
3000-Equity
4000-Revenue
Balance
400
400
-700
-500