- The interest of individual shareholders in a company more than 50% of which is owned by a holding company. For example, if 60% of the ordinary shares in a company are owned by a holding company, the remaining 40% will represent a minority interest. These minority shareholders will receive their full share of profits in the form of dividends although they will be unable to determine company policy as they will always be outvoted by the majority interest held by the holding company.
Accounting dictionary. 2014.
Look at other dictionaries:
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… … Wikipedia
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