Definicja group share (FI-LC)

The sum of the weighted investment shares of all immediate parent companies in a specifc investee company, from the subgroup perspective.

The investment shares are weighted, starting with the group share of the respective immediate parent company.

Example

If company A has an 80% investment in company B, which in turn has a 75% investment in company C, then the group share in company C is 60%.

In the EU, minority interest is included when calculating the group share, whereas it is not, in US GAAP.