BCS - Consolidation of Investment
I am confused about journal in Partial Transfer.
A owns 80% of B.
A owns 10% of Z.
B owns 100% of C.
C owns 90% of Z.
And then C do the partial transfer. It transfer 20% Z to A.
The investment in C has been decrease 20.000 USD and 20%.
And Investment in A has been increase 50.000 USD and 20%.
The Journals are following :
Investment C => Z -20.000
Invesment A => Z +50.000
Gain /Loss -30.000
The question is :
Where should the system post the "Gain/Loss"? is it in Cons unit C or in cons unit A?
Thanks in advance.