In upstream intercompany sales, the non controlling portion is calculated as

In upstream intercompany sales, the None-Controlling portion is calculated as: A) [subsidiary income-unrealized profit-end+ Amortization of unrealized profit-end] % of ownership B) (subsidiary income -unrealized profit-end - Amortization of unrealized profit- end] % of ownership C) Subsidiary income of ownership D) (Subsidiary income' of ownership) + unrealized profit-end + Realized profit opening