Minority Interest

What is Minority Interest?

Minority Interest represents the prorated share of minority shareholders from net assets or equity of partly owned subsidiaries of a company. Minority interest is the effect of fully consolidating partly owned subsidiaries and signifies the claim of other investors to its net assets.

What does Minority Interest include?

Minority Interest includes:

  • Dividends in arrears on a subsidiary's preferred stock, not owned by a parent company;
  • Minority Interest/Non-Controlling Interest, even when reported in the asset side of a Balance Sheet;
  • Minority Interest share in capital and reserves;
  • Minority Interest share in profits/losses of the current year (when reported on a Balance Sheet);
  • Preferred shares of a subsidiary company not owned by a parent company (minority owned), or when a parent company is not responsible for paying dividends on these shares; and
  • General partner interests (units).
홈으로 스탁 스크리너 포렉스 스크리너 크립토 스크리너 이코노믹 캘린더 사용안내 차트 특징 프라이싱 프렌드 리퍼하기 하우스룰(내부규정) 헬프 센터 웹사이트 & 브로커 솔루션 위젯 차팅 솔루션 라이트웨이트 차팅 라이브러리 블로그 & 뉴스 트위터
프로화일 프로화일설정 계정 및 빌링 프렌드 리퍼하기 나의 서포트 티켓 헬프 센터 공개아이디어 팔로어 팔로잉 비밀메시지 채팅 로그아웃