Fresne SA, a subsidiary of the Orme group, records a loss of 200,000. Third parties hold 30 % of Fresne. Case convention: the attribution is recorded in the consolidation work, and the balance of the non-controlling interests may become a deficit. Record the entry that attributes to the non-controlling interests their share of the loss.
- Loss of the subsidiary
- 200,000
- Percentage held by third parties
- 30 %