Minority interests

Minority interests arise when a company has a subsidiary company in which it does not own all of the shares. The shareholders apart from the holding company are referred to as the minority interests. For example, where a holding company owns 80% of the shares in a subsidiary company, the remaining 20% of shareholders are the minority interests.

 

reference: Business Studies / Accounting. Accounts & Finance Glossary. Jim Riley BA(Hons) MBA FCA // tutor2u

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