Struct OwnershipChangeEvent 

pub struct OwnershipChangeEvent {
    pub entity_code: String,
    pub parent_entity_code: String,
    pub event_type: OwnershipChangeType,
    pub effective_date: NaiveDate,
    pub ownership_percent_before: Decimal,
    pub ownership_percent_after: Decimal,
    pub previously_held_interest_carrying: Option<Decimal>,
    pub previously_held_interest_fair_value: Option<Decimal>,
    pub consideration_paid_or_received: Decimal,
    pub acquisition_date_nci_fair_value: Option<Decimal>,
    pub nci_measurement_method: NciMeasurementMethod,
    pub currency: String,
}

One mid-period ownership-change event for a subsidiary or associate. All amounts are in the group presentation currency (translation per IAS 21 must already have been applied — same contract as NciInputs).

The struct captures all the inputs an IFRS 3.42 / IFRS 10.B97 computation needs; the helper methods derive the gain/loss and the post-event NCI carrying amount. v5.2 ships the model + the helpers; the rollforward wiring is a follow-up.

Fields

entity_code: String

Entity code of the subsidiary / associate whose ownership changed. Joins to ManifestEntity::code so the rollforward can attribute the event to the right entity.

parent_entity_code: String

Code of the parent entity whose interest changed. Mirrors ManifestEntity::parent_code.

event_type: OwnershipChangeType

What happened — drives which accounting treatment applies.

effective_date: NaiveDate

Date the change took effect (typically the closing date of the share purchase / sale agreement).

ownership_percent_before: Decimal

Parent’s ownership percent immediately before the event, in [0, 1]. Zero for a fresh acquisition where the parent had no prior position; one only for a 100 %-owned subsidiary that’s being sold (rare).

ownership_percent_after: Decimal

Parent’s ownership percent immediately after the event, in [0, 1]. Zero only when control is fully lost AND no retained interest remains; one when this is a roll-up to 100 %.

previously_held_interest_carrying: Option<Decimal>

Carrying amount of the previously-held interest in the investor’s books immediately before the event, in the group presentation currency. For ControlGained: typically the equity-method carrying value of the associate. For ControlLost: the carrying amount of the retained interest post-deconsolidation (zero if no retained interest).

previously_held_interest_fair_value: Option<Decimal>

Acquisition-date fair value of the previously-held interest (ControlGained) or the retained interest (ControlLost). This is the amount the investor re-measures the prior position to under IFRS 3.42 / IFRS 10.B97 — the difference between this and previously_held_interest_carrying is the P&L gain or loss.

consideration_paid_or_received: Decimal

Cash / share consideration paid (positive on ControlGained / ControlIncreased) or received (negative on ControlDecreased / ControlLost). Sign convention: positive = outflow from parent, matching how the cash flow statement presents acquisitions.

acquisition_date_nci_fair_value: Option<Decimal>

IFRS 3 § 19 acquisition-date NCI fair value when this event triggers a new consolidation (ControlGained only — must be Some(fv) when method is FullGoodwill; ignored for the other event types). Mirrors the field on crate::models::business_combination::BusinessCombination.

nci_measurement_method: NciMeasurementMethod

Method used to measure the new NCI (only relevant for ControlGained). Defaults to Proportionate.

currency: String

Group presentation currency the amounts are denominated in.

Implementations

impl OwnershipChangeEvent

pub fn p_and_l_gain_or_loss(&self) -> Option<Decimal>

Compute the P&L gain or loss triggered by an IFRS 3.42 / IFRS 10.B97 re-measurement. Returns:

• Some(gain) (positive) when the fair value of the prior position exceeds its carrying amount on ControlGained or ControlLost.
• Some(loss) (negative) when carrying exceeds fair value.
• None when the event is ControlIncreased or ControlDecreased (IFRS 10.23 — no gain/loss in P&L for equity-transaction changes), OR when either the carrying amount or the fair value is missing.

pub fn triggers_pl_remeasurement(&self) -> bool

Returns true when this event triggers a re-measurement gain/loss in P&L (IFRS 3.42 / IFRS 10.B97). False for equity-transaction changes (IFRS 10.23) where the entire adjustment runs through equity.

pub fn triggers_method_transition(&self) -> bool

Returns true when this event triggers a transition between consolidation methods (e.g. associate → subsidiary or subsidiary → associate). False for ownership changes that stay within full-consolidation scope.

Trait Implementations

impl Clone for OwnershipChangeEvent

fn clone(&self) -> OwnershipChangeEvent

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for OwnershipChangeEvent

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for OwnershipChangeEvent

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl PartialEq for OwnershipChangeEvent

fn eq(&self, other: &OwnershipChangeEvent) -> bool

Tests for self and other values to be equal, and is used by ==.

fn ne(&self, other: &Rhs) -> bool

Tests for !=. The default implementation is almost always sufficient, and should not be overridden without very good reason.

impl Serialize for OwnershipChangeEvent

fn serialize<__S>(&self, __serializer: __S) -> Result<__S::Ok, __S::Error>

where __S: Serializer,

Serialize this value into the given Serde serializer.

impl StructuralPartialEq for OwnershipChangeEvent