minority interest

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İngilizce - Türkçe
(Ticaret) azınlık payı

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minority interests
(Ticaret) azınlık kar payları
İngilizce - İngilizce
Minority interest in business is an accounting concept that refers to ownership of a company that is less than 50% of outstanding shares. Minority interest is reported on the consolidated balance sheet of the owning company between liabilities and equity sections to reflect the claim on assets belonging to other, non-controlling shareholders. Also, minority interest is reported on the consolidated income statement as a share of profit belonging to minority shareholders
- an ownership interest less than fifty percent (50%) of the voting interest in a business enterprise
An outside ownership interest in a subsidiary that is consolidated with the parent for financial reporting purposes
A synonym for noncontrolling interest Monetary An attribute of an asset or liability that indicates that the asset or liability represents a fixed number of monetary units
The ownership interest in a company held by persons other than the parent company and its subsidiary undertakings
Interest of shareholders owning less than 50% of a company’s outstanding voting shares
This appears on consolidated financial statements where the parent company's figures are combined with those of its subsidiaries Even if the parent company owns less than 100% of a subsidiary's stock, all of the subsidiary's assets and liabilities are combined in the consolidated financial statements To compensate, the part not owned by the parent company is minority interest and is shown as a liability on the balance sheet and deducted in the earnings statement
Where a member of an Investigative Committee takes a view different from the committee and wishes to investigate it separately, normally for disclosure to committee in due course
An interest in a business entity that, in the aggregate, amounts to less than half the interests in that entity
an ownership interest less than fifty percent (50%) of the voting interest in a business enterprise
a shareholding in a company of which over 50% is owned by a holding company
The interest owned in a subsidiary by stockholders other than those of the parent company; occurs when the acquiring company has less than a 100 percent ownership interest
Shareholders who own less than half the shares in a corporation
minority interest

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    /mīˈnôrətē ˈəntrəst/ /maɪˈnɔːrətiː ˈɪntrəst/