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).
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