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In accounting, minority interest (or non-controlling interest) is the portion of a subsidiary corporation's stock that is not owned by the parent corporation. The magnitude of the minority interest in the subsidiary company is generally less than 50% of outstanding shares, or the corporation would generally cease to be... | [
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It is, however, possible (such as through special voting rights) for a controlling interest requiring consolidation to be achieved without exceeding 50% ownership, depending on the accounting standards being employed. Minority interest belongs to other investors and is reported on the consolidated balance sheet of the ... | [
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The reporting of 'minority interest' is a consequence of the requirement by accounting standards to 'fully' consolidate partly owned subsidiaries. Full consolidation, as opposed to partial consolidation, results in financial statements that are constructed as if the parent corporation fully owns these partly owned subs... | [
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Some investors have expressed concern that the minority interest line items cause significant uncertainty for the assessment of value, leverage and liquidity.[2] A key concern of investors is that they cannot be sure what part of the reported cash position is owned by a 100% subsidiary and what part is owned by a 51% s... | [
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Minority interest is an integral part of the enterprise value of a company. The converse concept is an associate company. | [
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Under the International Financial Reporting Standards, the non-controlling interest is reported in accordance with IFRS 5 and is shown at the very bottom of the Equity section on the consolidated balance sheet and subsequently on the statement of changes in equity. Under US GAAP minority interest can be reported either... | [
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"The fourth season of Chicago Fire, an American drama television series with executive producer Dick(...TRUNCATED) | [-0.02170921117067337,-0.0005462941480800509,-0.003506010863929987,0.0003391176578588784,0.019077114(...TRUNCATED) | [-0.2108968198299408,-0.33792904019355774,0.6943579912185669,-0.04107692465186119,-0.027920383960008(...TRUNCATED) |
"The show follows the lives of the firefighters and paramedics working at the Chicago Fire Departmen(...TRUNCATED) | [-0.0302678644657135,0.017341915518045425,-0.0018426007591187954,0.008244287222623825,0.020976603031(...TRUNCATED) | [0.030617112293839455,0.16398969292640686,0.2712330222129822,-0.04982472211122513,0.4942218065261841(...TRUNCATED) |
"Tensions only get worse between Patterson and Severide when Severide makes a call at a job without (...TRUNCATED) | [-0.004093333147466183,0.00783086009323597,-0.005442201159894466,0.01779858022928238,-0.006454675458(...TRUNCATED) | [0.01319087389856577,0.10018417984247208,0.6886034607887268,-0.0010443351930007339,0.554173886775970(...TRUNCATED) |
"Hermann is rushed to Chicago Med after being stabbed at Molly's. After losing a lot a blood, it is (...TRUNCATED) | [-0.017561666667461395,0.019412130117416382,0.006916486658155918,0.018102353438735008,-0.00025804562(...TRUNCATED) | [-0.2734401822090149,-0.18638049066066742,0.4850558042526245,-0.07072630524635315,0.3402365446090698(...TRUNCATED) |
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