How is the end-of-period non-controlling interest balance determined? The ending noncontrolling interest is determined on a consolidation worksheet by addingthe four components found in the noncontrolling interest column: (1) the beginning balance of the subsidiary's book value, (2) the noncontrolling interest share of the adjusted acquisition-date excess fair over book value allocation, (3) its share of current year net income, (4)less dividends declared to these outside owners. Is my answer.