Percent type rules

The Percent Type column in the Ownership journal definition determines what percent to use when calculating the amount to post to an ownership unit.

This table shows what percents are used, depending on the percent type specified:

Percent Type Specified in Journal Definition Percent Used for Calculating the Adjustment Value that Posts to the Ownership Unit
Consolidation (CON) The calculated consolidation percent
Effective Ownership (EFO) The calculated effective ownership percent
Effective Control (ECT) The calculated effective control percent
Effective Control Minority (ECM) The result of this formula: 100 - effective control percent
Effective Minority (EFM) The result of this formula: calculated consolidation percent - calculated effective ownership percent
Value (NUM) The percent specified in the journal definition