Definicja minority interest (FI-LC)

Co znaczy MINORITY INTEREST (FI-LC):

The portion of an FS item's value that belongs to a company that is not controlled by the corporate group.

Minority interest is computed during consolidation of investments and is stated on separate items in the consolidated financial statements.

The Consolidation system performs the following computations:

Minority interest in equity capital -

The amount is derived from the equity of proportionally consolidated companies or subsidiaries, and is stated on the liabilities side of the balance sheet either as a single accumulated figure or as separate figures differentiated by the equity's breakdown (into common stock, retained earnings, and so on).

Minority interest in annual net income Minority interest in investments -

This is the difference between the investment book value and the group share of the investor company.

Minority interest in investments is a characteristic of simultaneous consolidation and can be disclosed with minority interest in equity capital.