HOMELv005 How is “noncontrolling interest” (NCI) reported in the consolidated balance sheet? 2026年5月18日 NCI represents the portion of equity in a subsidiary not attributable to the parent and is shown in the equity section. What is the primary difference between a finance lease and an operating lease for a lessee? When calculating diluted EPS, how are convertible bonds treated under the “if-converted” method?