What this is
Residual method: Δ year-end accumulated balance (BS) less the consolidated OCI line for that component = equity-method share (assumes no other movements, e.g. non-controlling, scope changes).
The values
- Securities residual: 127
- Translation residual: 4,245
- Sum: 4,372
- Printed equity method line: 4,371
- Rounding gap: -1
Where it comes from
Our calculation from other figures in the trainer’s notes.
Show the working
- Δ balance (securities 30,415 less prior) minus consolidated line
- Δ translation minus consolidated line
Related figures
The same measure, other periods