(1) An adjustment item is to be shown separately, in the item “non-controlling interests” as part of the equity capital, in the consolidated balance sheet for shares in the enterprises included in the consolidated financial statements, such shares not belonging to the parent enterprise, in order to reflect the shares of the other shareholders in the amount of the share held by them in the equity capital.
(2) The consolidated profit and loss account is to show separately the profit included in the profit / loss for the year to which other shareholders are entitled and the losses allocated to them following the item “Net income for the year / net loss for the year” in the item “non-controlling interests.”