Noncontrolling interest (NCI) calculation and journal entries

Calculate noncontrolling interest (NCI) for {subsidiary_name}.

Inputs:
- Ownership % (parent / NCI): {ownership_percentages}
- Subsidiary net income: {subsidiary_net_income}
- Subsidiary equity balances: {subsidiary_equity}
- Dividends declared: {dividends}
- Acquisition date and fair value step-ups (if any): {acq_details}
- Reporting period: {reporting_period}

Output:
1) NCI share of income and equity rollforward.
2) Consolidation entries affecting NCI (income attribution, equity, dividends).
3) Disclosure bullets (ownership, NCI amounts, restrictions if provided).
4) Checks and common pitfalls (changes in ownership, step-ups, OCI).

State assumptions explicitly.