minority interest

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

  • Minority interest — An outside ownership interest in a subsidiary that is consolidated with the parent for financial reporting purposes. The New York Times Financial Glossary * * * minority interest minority interest ➔ interest * * *    An important but non… …   Financial and business terms

  • minority interest — An outside ownership interest in a subsidiary that is consolidated with the parent company for financial reporting purposes. Bloomberg Financial Dictionary * * * minority interest minority interest ➔ interest * * *    An important but non… …   Financial and business terms

  • Minority Interest — 1. A significant but non controlling ownership of less than 50% of a company s voting shares by either an investor or another company. 2. A non current liability that can be found on a parent company s balance sheet that represents the proportion …   Investment dictionary

  • minority interest — 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 …   Big dictionary of business and management

  • minority interest — mažumos dalis statusas T sritis turto vertinimas apibrėžtis Nuosavybės dalis, suteikianti mažiau kaip 50 proc. verslo subjekto balso teisių. atitikmenys: angl. minority interest ryšiai: susijęs terminas – verslo subjektas šaltinis Tarptautiniai… …   Lithuanian dictionary (lietuvių žodynas)

  • minority interest — *Equity ownership in a corporation controlled by another, dominant stockholder. Minority interests are rewarded by *dividend income and *appreciation in the value of *common stock, but they are normally unable to determine the strategic policies… …   Auditor's dictionary

  • minority interest — Fin the nominal value of shares held in a subsidiary undertaking by members other than the parent company or its nominees plus the appropriate portion of the accumulated reserves, including share premium account …   The ultimate business dictionary

  • minority interest — Shares of stock in a corporation which are not sufficient in number to elect directors or otherwise control the action to be taken by the corporation. 18 Am J2d Corp § 496 …   Ballentine's law dictionary

  • entity’s minority interest — mažumos dalis statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Patronuojamosios įmonės akcininkų, negalinčių daryti lemiamo poveikio įmonės veiklai, nuosavo kapitalo dalis, nurodyta konsoliduotajame balanse, ir …   Lithuanian dictionary (lietuvių žodynas)

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