The noncontrolling interest share that appears in the consolidated income statement is computed as follows: Consolidated net income is multiplied by the noncontrolling interest percentage. The subsidiary’s income less amortization of fair/book value differentials is multiplied by the noncontrolling interest percentage. Subsidiary net income is subtracted from consolidated net income. Subsidiary income determined for consolidated statement purposes is multiplied by the noncontrolling interest percentage. The retained earnings that appear on the consolidated balance sheet of a parent company and its 60 percent–owned subsidiary are: Parent company’s retained earnings plus 100 percent of the subsidiary’s retained earnings Parent company’s retained earnings plus 60 percent of the subsidiary’s retained earnings Parent company’s retained earnings Pooled retained earnings

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Consolidation

Consolidation in general examination implies an asset oscillating between well-defined methods of trading status. Consolidation is commonly known as market indecisiveness, which completes when the asset's values move forward or backward the trading structure.