There are well-defined accounting rules for that, which also applies for joint-ventures, holdings and any holding structure. Many examples, but this was the fi

There are well-defined accounting rules for that, which also applies for joint-ventures, holdings and any holding structure. Many examples, but this was the first relevant link on DDG: https://www2.deloitte.com/us/en/pages/audit/articles/a-roadmap-to-accounting-for-noncontrolling-interests.html https://www2.deloitte.com/us/en/pages/audit/articles/a-roadm...