A type of non-controlling interest (NCI) that entails, in the case of acquisition, a proportionate allocation of all recorded equity of a subsidiary, measured as pre and post-acquisition amounts. In other words, under this type of NCI, a shareholder owns a small proportion of an entity’s publicly available shares, and also receives a proportional amount of a subsidiary‘s total equity.

This includes pre-acquisition (before acquisition of the new asset or set of assets) and post-acquisition amounts (after acquisition of the new asset or set of assets).

It is known for short as DNCI.