Consolidated - Standard line creation

According to the accounting standard IFRS 10 - Consolidated Financial Statements and CPC 36 (R3), which follows the IFRS guidelines in Brazil, the Non-controlling interest line is mandatory in the balance sheet of a consolidated company.

This line reflects the portion of equity belonging to minority shareholders in subsidiaries that are not 100% controlled. It is essential for providing a true picture of the economic group's financial position.

Ideally, Hub should have this line in the balance sheet as standard.