The parent shows non-controlling interests within equity in the group statement of financial position, apart from the equity attributable to its own owners. Profit or loss and every component of other comprehensive income are split between the parent's owners and non-controlling interests, and total comprehensive income is attributed to non-controlling interests even if that leaves them in deficit; where a subsidiary has cumulative preference shares classed as equity and owned by outsiders, the parent's share of profit is computed after their dividends whether declared or not. When the parent's ownership changes without losing control, the carrying amounts of controlling and non-controlling interests are adjusted for the new proportions and any difference from the consideration paid or received goes directly to equity attributable to the parent's owners.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.