Minority interest

1. Treasury - corporate finance - company law - investment.

An investment in a company as a holder of a minority of the shares.

2. Financial reporting - net assets.

The value of net assets attributable to non-group shareholders.

3. Financial reporting - profit or loss.

The amount of after-tax profit (or loss) for the period attributable to non-group shareholders.

Also known as non-controlling interest.

See also

• Co-investment
• Company law
• Corporate finance
• Financial reporting
• Interest
• Investment
• Group
• Net assets
• Shareholders