Minority interest

Hi,

I am trying to work out Minority Interest for my organistion. For working out MI, capital and reserves of the subsidairy's consolidated financials is to be considered. In our case there are few reserves in the consolidated financials of the subsidiary which gets eliminated while preparing consolidation for the ultimate holding company. Confusion here is wheather we should condsider all the reserves that are in the financials of the subsidiary or only those which would be added up in the ultimate holding company's financials. 

Kindly guide me for this query. It would be a great help if the provisions related to the same are also cited.

Regards,

Alpa