Enyart Company has a non-controlling interest in a subsidiary. Enyart's controller is unsure how to report losses in the subsidiary that exceed the value of Enyarts interest in the subsidiary. Advise the controller.

Losses attributable to the

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and the

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interest in a subsidiary may exceed their interests in the

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equity. The

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, and any further

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attributable to the parent and the noncontrolling interest, shall be attributed to those

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. That is, the noncontrolling interest shall continue to be attributed its share of losses even if that attribution results in a

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noncontrolling interest balance.