Temporary equity including noncontrolling interests
Carrying amount of issued and outstanding redeemable equity outside permanent equity, including noncontrolling interests.
Worked example · a round-number company
Temporary equity including noncontrolling interests$1.0B÷Total assets$10.0B=Share of assets10.0%This period$1.0B÷A year before$800M− 1 =Change+25.0%How to read it
↕Neither higher nor lower is better. Captures redeemable equity claims excluded from parent permanent equity and liabilities.
Keep in mind
- A parent-only temporary equity tag is not substituted for this consolidated total; missing is not zero.