What is minority interest?

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Minority interest is when you own less than 50% of a company

Minority interest (also known as Non-controlling interest) in business is an accounting concept that refers to the portion of a subsidiary corporation's stock that is not owned by the parent corporation. The magnitude of the minority interest in the subsidiary company is always less than 50% of outstanding shares, else the corporation would cease to be a subsidiary of the parent. Minority interest belongs to other investors and is reported on the consolidated balance sheet of the owning company to reflect the claim on assets belonging to other, non-controlling shareholders. Also, minority interest is reported on the consolidated income statement as a share of profit belonging to minority shareholders.


Minority interest is an integral part of the enterprise value of a company.
Under IFRS the minority interest (non-controlling interest) is reported in the Equity section of the consolidated balance sheet. Under US GAAP, minority interest appears as a separate component in shareholders' equity.


If ABC Corp. owns 90% of XYZ inc, which is a $100 million company, on ABC Corp.'s balance sheet, there would be a $10 million liability in minority interest account to represent the 10% of XYZ Inc. that ABC Corp does not own.
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If you are a minor and you cosign with your parents who have bad credit on a car loan will you have to pay a high interest rate?

Perhaps I am not reading your posting correctly, but... As a minor you cannot enter into a (legal) contractual agreement. And you most assuredly would not be accepted as a cosigner for any type loan. Yes! I was 20 when my dad co-signed for me on a used car loan. After 3 days of "searching" for a ba (MORE)

What is a minority?

The minority is the group that does not have most people with it. Majority holds the power, minority does not.

Can you sue a minor?

No, you cannot sue a minor. You can sue the minor's parents thoughbecause they can be held responsible for the minor's actions.

What is interest?

Interest means that you borrow money, and you owe it back with alittle bit extra. e.g. you owe someone £10. After a month you givethat money back. But for having let you borrow it, you might nowowe £10 with 2 pounds (interest) added.

What is the ethnic minority?

Answer . The term is generally used to describe a person or group of people who have a different culture, religion or language to the main one in the place or country they live.. Hope this helps!

What is an emancipated minor?

Answer . Someone that the court has declared capable of taking care of themselves financially and therefore can legally contract and make their own decisions.

How does a minor get emancipated?

Laws on emancipation of a minor will vary by location, so to give you more specific information, we'd have to know where you are asking about. Generally speaking, for a minor to emancipate, they need to be completely self supporting, which includes being able to continue school as required y state/l (MORE)

Can a person who owns a minority interest in a farm give a life estate in the farm to her spouse?

Depends on the nature of the interest. A Life Estate is a real property interest. Specifically, it is the right to occupy and own real estate during the life of the owner. After death, the interest is referred to as a remainder interest. If the minority interest is an interest in an entity that owns (MORE)

You are interesting?

You asked You are Interesting. I have to ask you. Are you interestinng and if so what makes you think you are interesting? If you have confidence in yourself, you will be interesting.. What he probably meant to say was . What does it mean if someone says that you are interesting. If you get that (MORE)

Why are you interested in IT?

Many people are interested in IT because this field is growing. ITis also a field of the future. Everything seems to be gettingcomputers.

Is she interested in you?

I have this girl in my math class. She always sits next to me. We rarely talk but i started to notice she glances at me. I saw her glance about 5-6 times in class today. Does this mean she is interested? I find her extremely attractive and would like to get to know her more.

How can you find small to medium size companies that would be interested in turning Browsers into buyers must interested in assisting minorities own companies?

You would want to basically start a PPC advertising campaign, classifieds campaign on Craigslist.org, search marketing, and banner advertising to these companies (websites). Remember to offer services to businesses you must advertise just the same as you would to get a consumer to purchase a product (MORE)

Can a non minor live with a minor?

MINOR is a small amount e.g. a minor injury so... you must be thinking of the wrong minor. There are 3 types of minor they are minor, miner and mynah.

What can you do with an aviation minor?

When it comes to getting a job in aviation, the actual degree you have is mostly irrelevant. The only things employers will look at are the fact that you have a (any) bachelors degree, your total hours, and your certificates. So, if you have commercial multi-engine, and instrument certificates, and (MORE)

Can a minor contribute to a minor?

ceratainly if a minor entices another minor to break the law or perform an act causing a loss or injury to another. it is called peer pressure.

Why is there curfew for minors?

Children are dependent on adults from the time they are born. The absence of some or all the basic needs determines whether or not child neglect exists. One of the basic needs is Supervision. . Although supervision is generally not thought of when considering the basic human needs. It is often one (MORE)

What are interests?

Interest is commonly known as a % of money that you need to pay for a loan you have taken or receive in case you would have to receive for the money that you have given someone. Fairly we know that we all need money right? So the person who is giving the money as a loan he is postponing his use o (MORE)

What is a minor?

Minor means that you are not yet considered an adult. *NEXT TIME BE MORE SPECIFIC WITH YOUR QUESTIONS* ;)

What is minor?

Something minor would be something of lesser value or extent. For example, you could say " She only received a minor injury during the crash." However if you are referring to the term "minor" in regard to Roman names, it would mean the younger of two identically named people. The term is generally (MORE)

What is Profit after Tax and Minority Interest?

Minority interest (also known as Non-controlling interest ) in business is an accounting concept that refers to the portion of a subsidiary corporation's stock that is not owned by the parent corporation. The magnitude of the minority interest in the subsidiary company is always less than 50% of o (MORE)

Why are minor prophets called minor?

"Minor" in this case refers to the length of their books, it has nothing to do with their importance. In fact, it doesn't actually refer to the prophet (the person) but to the prophetic book that bears their name. In the Hebrew Bible there were twelve smaller books bundled as one called the "Twel (MORE)

How do you record minority interest?

Minority interest (also known as Non-controlling interest ) in business is an accounting concept that refers to the portion of a subsidiary corporation's stock that is not owned by the parent corporation. The magnitude of the minority interest in the subsidiary company is always less than 50% of o (MORE)

Can minors get in a casino?

Anyone under the legal gambling age of the particular casino can enter the casino as long as they are passing through to non-gaming areas. They are not allowed to linger on the gaming floor.

Are blacks a minority?

It depends on where you're looking. In the US, blacks represent a minority of the overall population, but a majority of the population in some areas.

What are the minor goddess?

There were many minor goddesses in Greek myth who were there simply as personifications of nature and ideas, or of emotions and causes. These goddesses can be called minor today because they played few roles to no role in the comedy plays and more well known tragedies we know of today.

What is minor gene?

if you can understand major gene, then it will we much easier for you to understand minor gene.

Who were the minor allies?

The minor Allies of the Allied Forces would be considered those who did not fight in the war but supported it in word and principal. The list is very long so I am giving you a web site on the related link below that has the entire list and when they became allies. Some help with financing the war or (MORE)

What rhymes with minors?

Some rhyming words are: diners designers liners maligners 'Niners piners refiners signers shiners Shriners winers whiners

What is unaccompanied minor?

, For unaccompanied minor under age means not having Italian citizenship or other European Union states that, having applied for political asylum, there is any cause in the State's territory without assistance and representation by parents or other adultslegally responsible for him according to the (MORE)

What happens if a minor molests a minor?

It depends on the ages, the events, and state law. If both minors "consent" but are both below the age of consent, but close in age, both can probably be charged as unruly in juvenile court. If one is significantly older than the other, or if the action was not consensual, the aggressor can be cha (MORE)

Is She Interested or Not?

Well, you can never really ever be sure. If a girl likes you, you'll know it. But, if you want a girl to like you just make her feel special. Also if a girl really likes you, she'll always talk to you and make sure you that she's there. BUT don't take my advice to seriously, because she just might b (MORE)

Can a minor contract with another minor?

In most jurisdictions, minors cannot enter into contracts with anyone. A minor can make a written promise to another minor (or to anyone else), but said promise is not legally regarded as an actual contract and would not be legally enforceable.

How do you find an attorney to represent a minor child's interest in a contested custody situation?

If the minor child's interest needs to be monitored the court will appoint a guardian ad litem . Custody issues are legal matters between parents. If the minor child's interest needs to be monitored the court will appoint a guardian ad litem . Custody issues are legal matters between parents. If (MORE)

Who is a minor?

A minor is a person under the legal age of majority. The age differs from one jurisdiction to another, but usually around the age of 16 a person is no longer considered a minor. Another meaning is someone who is of lesser importance than someone else, such as a 'minor official'.

What is the interest?

The rate of interest is different in different countries, for different amounts, for different periods, for different purposes, from different lenders, for different borrowers and so on. You need to be more specific.

What is interest-?

Interest is money paid for money that is on deposit in a bank. Itis also charged when a loan is taken out from a money lender.