group share

Consolidation (EC-CS)

From the consolidation group perspective, this is the sum of the weighted investment shares in a given investee unit of all immediate upper units.

The investment shares are weighted starting with the group share of the respective immediate upper unit.

Example:

If unit A has an 80% investment in unit B, which in turn has a 75% investment in unit C, then the group share in unit C is 60%.

Note: In the EU, minority interest is included when calculating the group share, whereas, under US GAAP it is not.

Consolidation (FI-LC)

From the subgroup perspective, this is the sum of the weighted investment shares of all immediate parent companies in a given investee company.

The investment shares are weighted starting with the group share of the respective immediate parent company.

Example:

If company A has an 80% investment in company B, which in turn has a 75% investment in company C, then the group share in company C is 60%.

Note: In the EU, minority interest is included when calculating the group share, whereas, under US GAAP it is not.