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Calc Equity PickUp

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Summary:

The predefined calculation of the EPU, calculates the variation of the total equity of the subsidiary, updating the investment and result by investment in the holding company.

What happens when the variations do not correspond to the results of the subsidiary and do correspond to other equity accounts (capital, reserves, etc.)?


Content (required):

The predefined calculation calculates the equity variation of the subsidiaries and this variation is taken 100% to the holding's investment account (Investment In Equity Companies - Equity Pickup) and to the investment result account (Equity Company Income), subsequently performing their elimination in the consolidation process.

This definition does not apply when the variation in the equity accounts corresponds to other accounts that are not results (capital, reserves, etc.), this variation should not be included in the result account (Equity Company Income), nor should it be eliminated in the consolidation process.

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