In consolidation, data for the Input member might differ from the FCCS_Proportion member for which reason?

• A. A rate was entered into FCCS_Rate Override account.
• B. An ownership percentage for the entity other than 100 was entered.
• C. An intercompany elimination was performed.
• D. The parent entity has a different currency than the child.

Answer: (B)

When consolidating, the raw data you enter (Input) and the ownership share used for consolidation (FCCS_Proportion) reflect different things. If ownership of the subsidiary isn’t 100%, only a portion of the input data belongs to the parent. The system applies the ownership percentage to determine the parent’s share, while the remainder goes to non-controlling interest. That’s why the Input values can differ from the FCCS_Proportion values: the latter represents the parent’s share of the former based on ownership.

For example, with a 75% ownership, an input amount of 1,000,000 would contribute 750,000 to the parent and 250,000 to non-controlling interest. If ownership were 100%, the two would align. Other factors like rate overrides, eliminations, or currency differences affect consolidation in different ways, not the fundamental reason for the discrepancy between Input and Proportion.