Effects of using different consolidation methods

This summarizes the effects of an Ownership journal depending on the consolidation method used.

Full

Ownership journals can remove the effects of a holding company's investments and a subsidiary's capital/reserves from the consolidated results and increase minority interest.

Proportional

Ownership journals can remove the effects of a holding company's investments and a subsidiary's capital/reserves from the consolidated results.

Equity/Investments

Ownership journals can increase/decrease a holding company's investment by the subsidiary's net income/net loss.