Struct EquityMethodInvestment 

pub struct EquityMethodInvestment {

    pub investee_code: String,
    pub investor_entity_code: String,
    pub ownership_percent: Decimal,
    pub opening_carrying_value: Decimal,
    pub opening_suppressed_loss: Decimal,
    pub share_of_profit: Decimal,
    pub share_of_profit_recognised: Decimal,
    pub dividends_received: Decimal,
    pub impairment: Decimal,
    pub suppressed_loss_this_period: Decimal,
    pub closing_suppressed_loss: Decimal,
    pub closing_carrying_value: Decimal,
    pub period_end: NaiveDate,
    pub currency: String,
}

One equity-method investment’s rollforward record for the period.

closing_carrying_value = opening + share_of_profit_recognised - dividends_received - impairment per IAS 28.10–11 / ASC 323-10-35, clamped at zero per IAS 28.38.

When the rollforward would push the carrying value below zero, the investor discontinues recognising further losses; the unrecognised amount is tracked as suppressed_loss_this_period and accumulated in closing_suppressed_loss for use against future profits.

Fields

investee_code: String

Code of the investee (associate or joint venture).

investor_entity_code: String

Code of the investor entity (the parent who holds the investment). Carried explicitly so the consolidated note disclosure can attribute the investment without re-walking the manifest.

ownership_percent: Decimal

Investor’s ownership share of the investee, in (0, 1).

opening_carrying_value: Decimal

Carrying amount of the investment brought forward from the prior period (zero on the first period of an engagement).

opening_suppressed_loss: Decimal

Cumulative losses suppressed (not recognised in profit or loss) brought forward from prior periods per IAS 28.38. Zero on the first period of an engagement. v5.1+: applied against current period profits before any further share is recognised.

share_of_profit: Decimal

Investor’s “natural” share of the investee’s period net income = ownership_percent * investee_net_income (IAS 28.10), before any clawback against opening suppressed losses.

share_of_profit_recognised: Decimal

Amount of share_of_profit actually recognised in profit or loss this period. Equals share_of_profit when there is no opening suppressed loss; otherwise reduced by the portion applied against the opening cumulative suppressed loss (IAS 28.38 second paragraph).

dividends_received: Decimal

Distributions (dividends) received from the investee = ownership_percent * investee_dividends_paid. Reduces the carrying amount.

impairment: Decimal

Impairment loss recognised this period (IAS 28.40 / IAS 36). Caller supplies the amount; v5.0 has no auto-impairment. Always non-negative.

suppressed_loss_this_period: Decimal

Loss not recognised this period because the rollforward would have pushed the carrying value below zero (IAS 28.38). Always non-negative. Zero when the carrying value rollforward stays at or above zero.

closing_suppressed_loss: Decimal

Cumulative suppressed losses carried forward to next period = (opening_suppressed_loss − recovered) + suppressed_loss_this_period, where recovered is the portion of opening suppressed losses applied against current-period share of profit. Used as next period’s opening_suppressed_loss.

closing_carrying_value: Decimal

Closing carrying value = opening + share_of_profit_recognised - dividends_received - impairment, rounded to 2dp and clamped at zero (IAS 28.38).

period_end: NaiveDate

Period end date the rollforward is as of.

currency: String

Group presentation currency.

Trait Implementations

impl Clone for EquityMethodInvestment

fn clone(&self) -> EquityMethodInvestment

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for EquityMethodInvestment

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

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for EquityMethodInvestment

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl PartialEq for EquityMethodInvestment

fn eq(&self, other: &EquityMethodInvestment) -> 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 EquityMethodInvestment

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 EquityMethodInvestment