minority interest

minority interest
An outside ownership interest in a subsidiary that is consolidated with the parent company for financial reporting purposes. Bloomberg Financial Dictionary

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minority interest minority interest interest

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   An important but non-controlling outside ownership stake in a company or subsidiary. Also used to describe the share of a parent company's net profits or net assets that are attributable to those minority shareholders in partially-owned subsidiaries.

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minority interest UK US noun [C or U]
FINANCE, STOCK MARKET a person or organization that owns fewer shares in a company than the controlling shareholder (= the one who owns the most), or the shares themselves: »

The company holds a minority interest in the network.

ACCOUNTING, FINANCE in the financial records of a holding company (= a company that owns shares in other companies), the part of the shares that are not owned by the controlling shareholder: »

Our operating profit before tax and minority interest was 18% higher than a year ago.

Compare MAJORITY INTEREST(Cf. ↑majority interest)

Financial and business terms. 2012.

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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 — 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… …   Accounting 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 — 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)

  • public sector entity controlled entity’s minority interest — viešojo sektoriaus subjekto kontroliuojamo viešojo sektoriaus subjekto mažumos dalis statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Kontroliuojamo viešojo sektoriaus subjekto grynojo perviršio ar deficito… …   Lithuanian dictionary (lietuvių žodynas)

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