Minority Interest

RECENT NEWS
Forbes  Mar 28  Comment 
Orlando City SC hasn't excelled on the field in its first few seasons, but the team is one of Major League Soccer's top financial performers and has now sold a minority stake at a valuation of half a billion dollars.
Channel News Asia  Feb 7  Comment 
Swiss Re is in preliminary discussions with Japan's SoftBank Group on a potential minority investment in the Swiss reinsurer, the Zurich-based group said on Wednesday.
Reuters  Jan 31  Comment 
U.S. retailer Wal-Mart Stores Inc is in advanced talks to buy a minority stake in India's leading homegrown e-commerce firm Flipkart, the Economic Times newspaper said on Tuesday.
The Hindu Business Line  Jan 24  Comment 
IT major Wipro on Wednesday announced that it would pick up minority stake in Harte Hanks, an omni-channel marketing services leader, with an investment of $9.9 million. Wipro LLC (a wholly-owned s...
Financial Times  Jan 19  Comment 
The British designer is ready to radically grow his business. He talks about why power-sharing will be good for him
The Economic Times  Nov 20  Comment 
Further, with it strengthening its B2B2C (business-to-business-to-consumer) platform by providing its logistics framework to brands like Amul and Adani Wilmar.
The Economic Times  Nov 16  Comment 
iPic has offered to appoint Ajay Bijli, chairman at PVR, on its board post completion of the investment and post listing, the company said in a listing.




 
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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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