If ownership percentage is 100%, data would be the same for FCCS_Entity Input and FCCS_Proportion.

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Multiple Choice

If ownership percentage is 100%, data would be the same for FCCS_Entity Input and FCCS_Proportion.

Explanation:
With 100% ownership, the subsidiary is fully owned and there is no non-controlling interest to account for. In FCCS, the FCCS_Proportion data would show a full, single ownership (1.0) for the parent, and the FCCS_Entity Input data would reflect the same full ownership impact. As a result, the consolidation outcomes and the numbers from both sources align exactly. If ownership were less than 100%, the proportion data would introduce non-controlling interest and the results would no longer match the entity input data.

With 100% ownership, the subsidiary is fully owned and there is no non-controlling interest to account for. In FCCS, the FCCS_Proportion data would show a full, single ownership (1.0) for the parent, and the FCCS_Entity Input data would reflect the same full ownership impact. As a result, the consolidation outcomes and the numbers from both sources align exactly. If ownership were less than 100%, the proportion data would introduce non-controlling interest and the results would no longer match the entity input data.

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