Answer / kushal

minority interest is concerned with the stake held by the
shareholders other than the holding company.it is
calculated as follows:-
Face value of shares held by the subsidiary co.
+
Shares held by others
+
share in capital profit
+
share in revenue profit

Answer / ankit

Minority interest in business is an accounting concept that
refers to ownership of a company (subsidiary) that is less
than 50% of outstanding shares.[1] Minority interest belongs
to other investors and 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.

Minority interest is an integral part of the enterprise
value of a company. The converse concept is an associate
company.

Answer / naviiii

Equity of the minority share holders in a company's
subsidaries.

Answer / sridhar

the equity of minority share holder in a subsidairy company
is known as minority interest. it is non current liability.

Answer / babita

It refer to equity shareholder in subsidairy company other
then the the share held by parent company.

Answer / balaswamy

it refers to the shareholding other than those held by the
holding company. it is always less than 50% of the total
paid up capital of the company.

Answer / vijaya

Holding company having less than 10% of share holding in
subsidary company is called Minority interst.

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