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    Idiot_Savant Posts: 1, Reputation: 1
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    Mar 11, 2012, 11:34 AM
    Non-Controlling Interest of Statement of Cash Flow
    I'm looking for the correct way to handle Non-Controlling Interest on the Statement of Cash Flow.

    The subsidiary was formed by the parent (60%) and two individuals (20% each). No investment was made into the subsidiary. Net profit from sub was 2,260. NCI portion (40%) was 904.

    Consolidated Net 5,474
    Less NCI 904
    Net Attributable to Parent 4,570

    Specifically, when dealing with "Cash Flow from Operating Activities - Net Profit" should the Net Profit figure be the Net Attributable to Parent or the Consolidated Net? If using Net Attributable to Patent, where is the adjustment made for the NCI portion?

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