Example

See this example:
  • All units owned that are equal to or greater than 50.000000001 percent is consolidated using the full consolidation method.
  • Any unit that is owned equal to 50 percent uses the proportional method.
  • Any unit owned from 20 percent up to 49.999999999 percent uses the equity consolidation method.
  • Any unit owned less than or equal to 19.999999999 percent uses the investment method of consolidation.

CONSEX1.PNG

See this example:
  • All units owned that are equal to or greater than 20.000000001 percent are consolidated using the full consolidation method.
  • Any unit owned less than or equal to 20 percent uses the investment method of consolidation.

CONSEX2.PNG