Minority interest
From ACT Wiki
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.