NCI
net asset Formula
NCI net asset can be calculated
as proportion of the net asset of the subsidiary acquired by the parent. For example
L&K Co. acquired a entity 85% shared. The net asset value of entity
acquired is 400,000. Then NCI by net asset method can be calculated as under.
Non
controlling % = 100% - 85% = 15%
NCI
as proportion of net asset = 15% x 400,000
= 60,000
