Struct OwnershipChangeEntry 

pub struct OwnershipChangeEntry {
    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,
}

v5.2 — IFRS 3 § 41-42 / IFRS 10 § 23 / IFRS 10.B97 mid-period ownership-change event declared on an EntityConfig.

entity_code and parent_entity_code are NOT carried here — the manifest builder fills them from the host EntityConfig::code and EntityConfig::parent_code respectively when lifting this entry into a datasynth_core::models::OwnershipChangeEvent. The host entity must therefore have parent_code set.

Fields

event_type: OwnershipChangeType

What kind of ownership change occurred — drives IFRS 3 / IFRS 10 accounting treatment.

effective_date: NaiveDate

Date the change took effect (must lie within the manifest period — validated at manifest build).

ownership_percent_before: Decimal

Parent’s ownership percent immediately before the event, in [0, 1].

ownership_percent_after: Decimal

Parent’s ownership percent immediately after the event, in [0, 1].

previously_held_interest_carrying: Option<Decimal>

Carrying amount of the previously-held interest in the investor’s books (IFRS 3.42 input for ControlGained). Only meaningful for ControlGained / ControlLost; ignored for the equity-transaction variants.

previously_held_interest_fair_value: Option<Decimal>

Acquisition-date fair value of the previously-held interest (IFRS 3.42 / IFRS 10.B97 re-measurement input).

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.

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).

nci_measurement_method: NciMeasurementMethod

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

currency: String

Group presentation currency the amounts are denominated in.

Trait Implementations

impl Clone for OwnershipChangeEntry

fn clone(&self) -> OwnershipChangeEntry

Returns a duplicate of the value.

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

Performs copy-assignment from source.

impl Debug for OwnershipChangeEntry

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

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for OwnershipChangeEntry

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

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.

impl PartialEq for OwnershipChangeEntry

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

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 OwnershipChangeEntry