Answer / jakkasureshkumar

Minority interest in business is ownership of a company
that is less than 50% of outstanding shares. Revenue and
expense from "minorty interests" are sometimes reported on
the income statement of the owning company.

Answer / prasanna

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 / laxman

Minority interest means the remaining porstion of the
company that means it is not held by the holding company is
called minority interest.


Dear Prasanna in your answer you talked about consolidated
balance sheet i could not get it please clarify it to
enable me.you send it below mail id

laxman_nagam@rediffmail.com

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