Minority interest

Minority Interest
Minority interest represents shares owned by third parties when Company A acquires Company B. In other words, minority interest represents the equity interest of outside shareholders in consolidated subsidiaries.

Minority interest (also known as Non-controlling interest) in business is an accounting concept that refers to the portion of a subsidiary corporation's stock that is not owned by the parent corporation.

Minority interests
The minority interests line in a company's consolidated accounts shows amounts that are deducted from the group's profits because they are attributable to outside shareholders.

Minority interest
An outside ownership interest in a subsidiary that is consolidated with the parent for financial reporting purposes. ...

Minority Interest
Calculation found on the consolidated financial statements of a company, where the parent company's figures are combined with those of its subsidiaries.

Minority Interest
Shareholders who own less than half the shares in a corporation.
See: Majority Shareholder
Minus Tick
See: Downtick; Zero-Minus Tick ...

Minority Interest: A company may own most, but not all, of a subsidiary company. That portion of ownership that the parent company doesn't possess is listed on the parent's balance sheet as minority interest.

Minority interests
A percentage of ownership in a company that is significant, but does not give the owner the ability to control the company.

Minority Interest
Interest of shareholders who, in the aggregate, own less than half the shares in a corporation.
Monopoly ...

Minority interest
All shareholders whose combined shares represent less than half of the total outstanding shares issued by a corporation have a minority interest in that corporation.

Minority Interest - Interest of shareholders owning less than 50% of a company's outstanding voting shares.
Minus Tick - Term describing a trade in a security that was executed at a lower price than the previous trade; same as "Down Tick." ...

Minority interest - A minority interest represents a minority of shares not held by the holding company of a subsidiary. It means that the subsidiary is not wholly owned by the holding company.

Minority interest
1,158
Less: Net unrealized gains on securities available-for-sale (1) ...

Minority InterestExpand/Collapse
This appears on consolidated financial statements where the parent company's figures are combined with those of its subsidiaries.

The minority interest discount reflects the notion that a partial ownership interest may be worth less than its pro-rata (proportional) share of the total business.

Capital plus minority interests plus subordinated loans.
Capital coverage ratio
Available capital divided by required capital.

Minority interest: the interests in the assets of a Group relating to shares in group companies not held by the holding company or other members of the group.

The value of minority interest is marked to market each quarter and causes earnings volatility. We ignore that by focusing on adjusted earnings.

corporation has a minority interest. A transition period for the new tax rules extended through 1994.
-allowed net operating losses to be carried back three years and forward 15 years, except for losses attributable to bad debts.

Non-controlling interest (minority interest)
A non-controlling interest is when a company controls a subsidiary but does not own 100% of the voting shares.

For example, for large, platform-sized entities with an owner/management team interested in developing the business further, extraordinary value can be created by selling to a private equity group (PEG) and retaining a minority interest in the firm ...

A minority interest in a foreign venture from which income is .derived in the form of dividends.

model for calculating DLOM for minority interests r the discount rate
Auction markets
markets in which the prevailing price is determined through the free interaction of
prospective buyers and sellers, as on the floor of the stock exchange.

The ROE ratio measures the profitability of share capital (including minority interests). ROE is calculated by dividing pre-tax income by share capital (including minority interest).
SEC (US Securities and Exchange Commission) ...

income for the period less minority interests
Control
is the power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities ...

Equity assets ratio
Shareholders' equity including minority interests as a percentage of total assets.
Equity per share
Shareholders' equity divided by the number of outstanding shares.

Sum of the equity attributable to equity holders of the group and the minority interests
Financial liabilities (net)
Long and short term financial liabilities minus cash and cash equivalents ...

affiliate: A company which is controlled by another company either by ownership or a minority interest.
after hours trading: Trading that takes place after regular markets close, usually weekdays from 4:00 pm to 6:30 pm EST.

long-term debt
Liabilities due in a year or more. Includes bonds payable, deferred taxes, minority interests, and future policy benefits.
low-load fund
A mutual fund that charges a small commission for investment.

A company's net income for a stated period plus any deductions that are not paid out in actual cash, such as depreciation and amortization, deferred income taxes, and minority interest.

It is calculated by deducting taxation, depreciation, interest charges and payments to preference shareholders and other minority interests from gross income. The result is then divided by the number of ordinary shares.

Tier 1 capital consists of common shareholders' equity, perpetual preferred shareholders' equity with noncumulative dividends, retained earnings, and minority interests in the equity accounts of consolidated subsidiaries.

Debt includes all short-term and long-term obligations. Total capital includes the company's debt and shareholders' equity, which includes common stock, preferred stock, minority interest and net debt.

It is calculated by taking the sum of common and preferred stock equity, long-term debt, deferred income taxes, investment credits and minority interest.

Non-interest bearing liabilities of an FI include non-equity claims that do not accrue interest. These may include interest accrued on its liabilities but not yet paid out, securities sold short, actuarial liabilities, minority interests, ...

minority interest See minority ownership. minority ownership Having the characteristics of owning less than 50% ownership of a corporation's... mint ratio The price of an ounce of gold divided by the price of an ounce of silver.

See also: Required rate of return, Limit Order, Risk management, Stock split, EBITDA