BKH » Topics » Minority Interest in Subsidiaries

These excerpts taken from the BKH 10-K filed Mar 2, 2009.

Minority Interest in Subsidiaries

 

Minority interest in the accompanying Consolidated Statements of Income and Balance Sheets represents the non-affiliated equity investors’ interest in Wygen Funding, L.P., a VIE as defined by FIN 46(R).

 

Earnings attributable to minority ownership are shown on the accompanying Consolidated Statements of Income on a pre-tax basis as the minority investor is a limited partnership which pays no tax at the corporate level.

 

Minority Interest in Subsidiaries



 



Minority interest in the accompanying Consolidated Statements of Income and Balance Sheets represents the non-affiliated equity investors’ interest in Wygen Funding, L.P., a VIE as defined by FIN 46(R).



 



Earnings attributable to minority ownership are shown on the accompanying Consolidated Statements of Income on a pre-tax basis as the minority investor is a limited partnership which pays no tax at the corporate level.



 



These excerpts taken from the BKH 10-K filed Feb 29, 2008.

Minority Interest in Subsidiaries

 

Minority interest in the accompanying Consolidated Statements of Income and Balance Sheets represents the non-affiliated equity investors’ interest in Wygen Funding, L.P., a VIE as defined by FIN 46.

 

Earnings attributable to minority ownership are shown on the accompanying Consolidated Statements of Income on a pre-tax basis as the minority investor is a limited partnership which pays no tax at the corporate level.

 

104

Minority Interest in Subsidiaries



 



Minority interest in the accompanying Consolidated Statements of Income and Balance Sheets represents the non-affiliated equity investors’ interest in Wygen Funding, L.P., a VIE as defined by FIN 46.



 



Earnings attributable to minority ownership are shown on the accompanying Consolidated Statements of Income on a pre-tax basis as the minority investor is a limited partnership which pays no tax at the corporate level.



 



104







This excerpt taken from the BKH 10-K filed Mar 1, 2007.

Minority Interest in Subsidiaries

 

Minority interest in the accompanying Consolidated Statements of Income and Balance Sheets represents the non-affiliated equity investors’ interest in Wygen Funding, L.P., a variable interest entity as defined by FIN 46.

 

Earnings attributable to minority ownership are generally shown on the accompanying Consolidated Statement of Income on a pre-tax basis as the minority investor is a limited partnership which pays no tax at the corporate level.

 

97

This excerpt taken from the BKH 10-K filed Mar 16, 2006.

Minority Interest in Subsidiaries

 

Minority interest in the accompanying Consolidated Statements of Income and Balance Sheets represents the non-affiliated equity investors’ interest in Wygen Funding, L.P., a variable interest entity as defined by Interpretation No. 46 “Consolidation of Variable Interest Entities” (FIN 46) (see Note 6).

 

Earnings attributable to minority ownership are generally shown on the accompanying Consolidated Statement of Income on a pre-tax basis as the minority investor is a limited partnership which pays no tax at the corporate level.

 

This excerpt taken from the BKH 10-K filed Mar 16, 2005.

Minority Interest in Subsidiaries

 

Minority interest in the accompanying Consolidated Statements of Income represents the share of income or loss of certain consolidated subsidiaries attributable to the minority shareholders of those subsidiaries. The minority interest in the accompanying Consolidated Balance Sheets reflect the amount of the underlying net assets of those certain consolidated subsidiaries attributable to the minority shareholders in those subsidiaries.

 

Earnings attributable to minority ownership in certain subsidiaries are generally shown on the accompanying consolidated statement of income on a pre-tax basis as the subsidiaries with minority investors are typically limited liability companies or partnerships which pay no tax at the corporate or partnership level.

 

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