Minority Interest

RECENT NEWS
The Hindu Business Line  Aug 31  Comment 
TPG Growth, the middle market and growth equity platform of alternative asset firm TPG, and QRG Enterprises, has made a minority investment in Indian casual sports and footwear brand, Campus Activewe...
The Economic Times  Aug 6  Comment 
Loss on account of interest on loans given to four entities holding Viom shares; company denies posting any loss on the deal, says received Rs 2,931 crore from ATC.
Forbes  Jul 7  Comment 
The Carlyle Group, one of the largest private equity firms in the United States, is reportedly negotiating to acquire a minority stake in UST Global, an IT services and Business process outsourcing (BPO) provider owned by Kenyan multimillionaire,...
Channel News Asia  Jun 20  Comment 
Nestle said on Tuesday it has acquired a minority stake in U.S. group Freshly, a provider of direct-to-consumer freshly prepared meals, its latest step to improve the health profile of its sprawling portfolio.
The Economic Times  Jun 15  Comment 
The company will invest $50-60 million over the next two to three years to ensure a 12-15% organic growth trajectory it has witnessed in the existing business.
Channel News Asia  May 26  Comment 
Billionaire Carlos Slim is looking to sell a minority stake in Telesites SAB de CV , the Mexican wireless tower company that he controls, people familiar with the matter said on Friday.
Financial Times  May 10  Comment 
French insurer looks to raise funds to invest in higher growth areas
Insurance Journal  Mar 31  Comment 
Fosun International Ltd., the Chinese insurance-to-tourism conglomerate, is seeking investors for a minority stake in its reinsurance business ahead of a possible initial public offering, according to people familiar with the matter. The sale of...




 
TOP CONTRIBUTORS

Minority interest is an item on a company's consolidated balance sheet which refers to non-controlling interest held by outside investors in one of the company's subsidiaries. Non-controlling interest refers to ownership of less than 50% of the voting shares.

For example: Suppose Altria owns 80% of the shares in Kraft Foods. Altria would report Kraft as a subsidiary and account for the company in its consolidated balance sheet. However, since Alria does not own 100% of the company, it would have to list the remaining 20% as a minority interest.

Payments made to minority shareholders are reported in the income statement of the holding company, and the value of the minority interest stake is reported as either a liability or equity in holding company's balance sheet.

The US GAAP allows minority interest to be reported under either the liability or the equity section of the balance sheet; while the IFRS mandates that it is reported under the equity section.

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