When calculating the direct non-controlling interest share of equity, consolidation adjustments are needed to:

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Direct non-controlling interest share of equity refers to the equity ownership held by a non-controlling shareholder in a subsidiary. To calculate this, consolidation adjustments need to be made to eliminate any unrealised profits or losses from intragroup transactions. This is because these transactions can distort the financial statements of the subsidiary and affect the non-controlling interest's share of equity.

When Calculating the Direct Non-Controlling Interest Share of Equity, Consolidation