Minority interest

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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