In proportional consolidation, intra-group transactions are eliminated only to the extent of the interest held by the consolidating entity. This includes dividends.

In your example, Company A owns 50% of Company B and applies proportional integration. If Company B pays a dividend of €3,000 to Company A, then only €1,500—representing 50% of the dividend—should be eliminated during the consolidation process.

This treatment aligns with the principle of proportional consolidation, where only the investor's share of the joint venture's assets, liabilities, income, and expenses is included in the consolidated financial statements. Since Company A consolidates only 50% of Company B, it would also eliminate only 50% of the intra-group dividend.

Some confusion may arise from discussions about full consolidation, where 100% of intra-group transactions—including dividends—are eliminated. However, that principle does not apply here, as proportional consolidation reflects only the proportionate interest.