Financial Statements
Minority Interest
Definition
What is Minority Interest?
The portion of a consolidated subsidiary's equity not owned by the parent company.
Example in practice
How This Looks in Practice
The parent owns 80% and recognises the remaining 20% as minority interest.
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Related Terms
Financial Statements
Revenue
Income generated from selling goods or services before expenses are deducted.
Financial StatementsSales Growth
The percentage increase or decrease in revenue over a period.
Financial StatementsCost of Goods Sold
Direct costs attributable to goods or services sold during a period.
Financial RatiosGross Margin
Gross profit expressed as a percentage of revenue.