CERTYNEX IFRS ACADEMY

Pin SA records a loss of 100,000. Third parties hold 20% of Pin, and their non-controlling interests stand at 12,000 before this loss. Case convention: no dividend and no other comprehensive income. How do third parties bear their share of the loss?

Their balance is brought to zero, and the excess of 8,000 is charged to the owners of the parent.

Their balance stays at 12,000, losses being attributed to third parties up to the dividends they have received.

Their balance is brought to zero, and the excess of 8,000 is carried forward to be charged against their future profits.

Their share of 20,000 is attributed to them in full: their balance becomes negative, at −8,000.