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.
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.