# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Minority Interest

Calculation found on the consolidated financial statements of a company, where the parent company's figures are combined with those of its subsidiaries.

All of the subsidiary's assets and liabilities are combined in the consolidated financial statements, even if the parent company does not own 100% of a subsidiary's stock. The part not owned by the parent company is the minority interest and is shown as a liability on the balance sheet and subtracted in the earnings statement.

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