Oracle Financial Consolidation Hub User Manual page 78

Company Cost Center
Organization
11.100
The step identifies the balance in Japan with line item 3000 - Equity as the source
balance. It produces a consolidation entry with Line Item 3000 - Equity, whose value is:
-1 * (-500) = 500. The company cost center organization of the entry is set to the base
organization of the source entity, 11.100.
Step 3: Add Back Minority Equity
Company Cost Center
Organization
11.100
The step identifies the balance in Japan with line item 3000 - Equity as the source
balance. It produces a consolidation entry with Line Item 3650 – Minority Interest B/S,
whose value is: 0.2 * (-500) = -100. The company cost center organization of the entry is
set to the base organization of the source entity, 11.100.
The three consolidation entries produced have a total balance of: (-400) + 500 + (-100) =
0. They are thus balanced, and no suspense needs to be added.
9-12 Oracle Financial Consolidation Hub User's Guide
Line Item
3000 - Equity
Line Item
3650 – Minority Interest B/S
Balance
500
Balance
-100