Minority interest

From ACT Wiki
Revision as of 00:33, 12 August 2024 by Doug (talk | contribs) (Add definition. Source: Linked pages)
(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)
Jump to navigationJump to search

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