Struct NciMeasurement 

pub struct NciMeasurement {
    pub entity_code: String,
    pub nci_percentage: Decimal,
    pub method: NciMeasurementMethod,
    pub acquisition_date_fair_value: Option<Decimal>,
    pub nci_share_net_assets: Decimal,
    pub nci_share_profit: Decimal,
    pub total_nci: Decimal,
}

Non-controlling interest measurement for a subsidiary.

Captures the NCI share of net assets and current-period profit/loss, computed from the subsidiary’s nci_percentage in SubsidiaryRelationship.

v5.2: extended with an explicit method field plus an optional acquisition_date_fair_value carrying the IFRS 3 § 19 acquisition- date measurement. When method == FullGoodwill the acquisition_date_fair_value is the IFRS 3.19(a) NCI fair-value figure used for total NCI; when Proportionate it can still be recorded for disclosure purposes but does not flow into total_nci.

Fields

entity_code: String

Entity code of the subsidiary carrying an NCI.

nci_percentage: Decimal

NCI percentage (= 100 − parent ownership percentage).

method: NciMeasurementMethod

IFRS 3 § 19 acquisition-date NCI measurement method. Defaults to Proportionate (matches the v5.0–v5.1 behaviour of NciMeasurement::compute).

acquisition_date_fair_value: Option<Decimal>

Acquisition-date NCI fair value per IFRS 3.19(a). Required to be Some(fv) when method == FullGoodwill; optional otherwise (carried for disclosure even under the Proportionate method).

nci_share_net_assets: Decimal

NCI share of the subsidiary’s net assets at period-end.

nci_share_profit: Decimal

NCI share of the subsidiary’s net income/(loss) for the period.

total_nci: Decimal

Total NCI recognised in the consolidated balance sheet. Under Proportionate this equals nci_share_net_assets; under FullGoodwill this equals acquisition_date_fair_value + Σ(nci_share_profit − nci_dividends) — the acquisition-date fair value rolled forward. v5.2: full- goodwill rollforward is computed by callers passing prior-period activity into Self::compute_with_method; the NCI rollforward in datasynth-group::aggregate::nci already handles the period-by-period activity.

Implementations

impl NciMeasurement

pub fn compute( entity_code: String, nci_percentage: Decimal, net_assets: Decimal, net_income: Decimal, ) -> Self

Compute NCI measurement using the v5.0 simplified path — Proportionate method, no acquisition-date fair value recorded. Equivalent to compute_with_method(.., Proportionate, None, ..).

Arguments

• entity_code — entity code of the subsidiary.
• nci_percentage — NCI percentage (0–100).
• net_assets — subsidiary net assets at period-end (before NCI split).
• net_income — subsidiary net income/(loss) for the period.

pub fn compute_with_method( entity_code: String, nci_percentage: Decimal, net_assets: Decimal, net_income: Decimal, method: NciMeasurementMethod, acquisition_date_fair_value: Option<Decimal>, ) -> Self

Compute NCI measurement with an explicit IFRS 3 § 19 method and (for the full-goodwill path) the acquisition-date fair value.

Arguments

• entity_code — entity code of the subsidiary.
• nci_percentage — NCI percentage (0–100).
• net_assets — subsidiary net assets at period-end (before NCI split).
• net_income — subsidiary net income/(loss) for the period.
• method — IFRS 3.19 measurement choice.
• acquisition_date_fair_value — required when method == FullGoodwill; ignored otherwise (other than being recorded for disclosure). Pass None for proportionate method when no fair-value disclosure is needed.

Under Proportionate: total_nci = nci_share_net_assets. Under FullGoodwill: total_nci = acquisition_date_fair_value (caller’s responsibility to roll forward across periods using the crate::aggregate::nci::compute_nci_rollforward path in datasynth-group). When FullGoodwill is requested without a fair value, falls back to the proportionate calculation and emits a tracing::warn!.

Trait Implementations

impl Clone for NciMeasurement

fn clone(&self) -> NciMeasurement

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for NciMeasurement

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

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for NciMeasurement

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl Serialize for NciMeasurement

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

where __S: Serializer,

Serialize this value into the given Serde serializer.