Parent owns 80% of the 1,000,000 outstanding common shares of Sub. The carrying amount of the noncontrolling interest (NCT) i 54.000.000 Parent then sels 200 000 of its Subcommon shares to a party for 525 per share. To reflect this transaction from the consolidated perspective, the entry includes a credit to Additional paid-in capital for $1,000,000 Noncontrolling interest for $6,000,000 Again for $1,000,000 A loss for $1.000.000