Struct EquityMethodInputs 

pub struct EquityMethodInputs<'a> {
    pub investee: &'a ManifestEntity,
    pub investor_entity_code: String,
    pub investee_net_income: Decimal,
    pub investee_dividends_paid: Decimal,
    pub opening_carrying_value: Decimal,
    pub opening_suppressed_loss: Decimal,
    pub impairment: Decimal,
    pub period_end: NaiveDate,
    pub currency: String,
}

Inputs required to derive an EquityMethodInvestment.

The caller is responsible for already having translated investee_net_income and investee_dividends_paid into the group presentation currency (Chunk 6).

Fields

investee: &'a ManifestEntity

Reference to the investee’s manifest entity. Provides the code, ownership percent, and consolidation method used to validate inputs.

investor_entity_code: String

Code of the investor entity (parent who holds the investment).

investee_net_income: Decimal

Investee’s period net income (after tax).

investee_dividends_paid: Decimal

Investee’s total dividends paid this period (gross — both to controlling and non-controlling shareholders; the share the investor receives is ownership * total).

opening_carrying_value: Decimal

Carrying amount brought forward from the prior period.

opening_suppressed_loss: Decimal

Cumulative losses brought forward from prior periods that the investor previously suppressed under IAS 28.38. Zero on the first period of an engagement. Applied against the current period’s share_of_profit before any is recognised.

impairment: Decimal

Impairment loss to recognise this period. Always non-negative; zero by default if no impairment indicator is observed.

period_end: NaiveDate

Period end date.

currency: String

Group presentation currency.