Minority Interest

The Hindu Business Line  Jun 27  Comment 
UST Global, a leading digital transformation solutions company, today said Temasek, a global investment company, would invest $250 million and acquir
The Economic Times  Jun 25  Comment 
The company has 2 gigawatts of renewable energy capacity that’s operational and under development.
guardian.co.uk  Jun 21  Comment 
Dutch beer maker says £40m investment will allow craft brewer to build new brewery Dutch brewer Heineken will take a minority stake in Beavertown Brewery to give the London-based craft beer maker the £40m it needs to build a new brewery and...
Yahoo  Jun 12  Comment 
Macy's has partnered with b8ta, the retail-as-a-service startup that
Insurance Journal  Jun 11  Comment 
Zurich Insurance Group has acquired a minority stake in CoverWallet, a digital business insurance agency startup. CoverWallet, which launched in 2016, said the investment builds on commercial partnership between the two companies, which was...
Financial Times  May 28  Comment 
Re-insurer to continue to ‘explore’ business partnerships with Japanese group


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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