There are non-wholly-owned companies under the group, and the problem of consolidated statements is explained.

In the case that the subsidiary is not a wholly-owned subsidiary, the parent company's long-term equity investment in the subsidiary shall be offset by the parent company's share in the owner's equity. 100 consolidated statements are treated as "minority shareholders' rights and interests".

Take your list as an example.

Debit: paid-in capital 1900.

Loan: long-term equity investment1800 (500+500+900-100)

Minority shareholders' rights and interests 100