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The company holds a minority interest in the network.
Our operating profit before tax and minority interest was 18% higher than a year ago.
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The company holds a minority interest in the network.
Our operating profit before tax and minority interest was 18% higher than a year ago.
1. In accounting terms, if a company owns a minority interest in another company but only has a minority passive position (i.e. it is unable to exert influence), then all that is recorded from this investment are the dividends received from the minority interest. If the company has a minority active position (i.e. it is able to exert influence), then both dividends and a percent of income are recorded on the company's books.
2. If ABC Corp. owns 90% of XYZ inc, which is a $100 million company, on ABC Corp.'s balance sheet, there would be a $10 million liability in minority interest account to represent the 10% of XYZ Inc. that ABC Corp does not own.
пакет акцій, який не дає контролю; пайова участь; неконтрольний пакет акцій; пай дрібних вкладників; субконтрольний пакет акцій; портфельна участь; портфельні інвестиції; пай дрібних акціонерів; пай меншості