Where the full goodwill on acquisition is recognised in the consolidated financial statements,any impairment loss will be allocated between parent interest and NCI on the same basis as profit or loss.

Full Goodwill

An accounting method that recognizes goodwill based on the total purchase price of a subsidiary, including both the parent's and minority interest's share.

Impairment Loss

The amount by which the carrying amount of an asset or cash-generating unit exceeds its recoverable amount.

NCI

An alternative term for non-controlling interest, highlighting the equity in a subsidiary not held by the parent company.