minority interest


minority interest
доля меньшинства

статья в консолидированном Балансе (consolidated Balance Sheet), представляющая капитал тех акционеров, чье участие составляет менее 50% акций с правом голоса (voting stock) дочерней компании. Иногда называют "неконтрольный" пакет акций


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • Minority interest — (also known as Non controlling interest) in business is an accounting concept that refers to the portion of a subsidiary corporation s stock that is not owned by the parent corporation. The magnitude of the minority interest in the subsidiary… …   Wikipedia

  • Minority interest — An outside ownership interest in a subsidiary that is consolidated with the parent for financial reporting purposes. The New York Times Financial Glossary * * * minority interest minority interest ➔ interest * * *    An important but non… …   Financial and business terms

  • minority interest — An outside ownership interest in a subsidiary that is consolidated with the parent company for financial reporting purposes. Bloomberg Financial Dictionary * * * minority interest minority interest ➔ interest * * *    An important but non… …   Financial and business terms

  • Minority Interest — 1. A significant but non controlling ownership of less than 50% of a company s voting shares by either an investor or another company. 2. A non current liability that can be found on a parent company s balance sheet that represents the proportion …   Investment dictionary

  • minority interest — The interest of individual shareholders in a company more than 50% of which is owned by a holding company. For example, if 60% of the ordinary shares in a company are owned by a holding company, the remaining 40% will represent a minority… …   Accounting dictionary

  • minority interest — The interest of individual shareholders in a company more than 50% of which is owned by a holding company For example, if 60% of the ordinary shares in a company are owned by a holding company, the remaining 40% will represent a minority interest …   Big dictionary of business and management

  • minority interest — mažumos dalis statusas T sritis turto vertinimas apibrėžtis Nuosavybės dalis, suteikianti mažiau kaip 50 proc. verslo subjekto balso teisių. atitikmenys: angl. minority interest ryšiai: susijęs terminas – verslo subjektas šaltinis Tarptautiniai… …   Lithuanian dictionary (lietuvių žodynas)

  • minority interest — *Equity ownership in a corporation controlled by another, dominant stockholder. Minority interests are rewarded by *dividend income and *appreciation in the value of *common stock, but they are normally unable to determine the strategic policies… …   Auditor's dictionary

  • minority interest — Shares of stock in a corporation which are not sufficient in number to elect directors or otherwise control the action to be taken by the corporation. 18 Am J2d Corp § 496 …   Ballentine's law dictionary

  • entity’s minority interest — mažumos dalis statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Patronuojamosios įmonės akcininkų, negalinčių daryti lemiamo poveikio įmonės veiklai, nuosavo kapitalo dalis, nurodyta konsoliduotajame balanse, ir …   Lithuanian dictionary (lietuvių žodynas)

  • public sector entity controlled entity’s minority interest — viešojo sektoriaus subjekto kontroliuojamo viešojo sektoriaus subjekto mažumos dalis statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Kontroliuojamo viešojo sektoriaus subjekto grynojo perviršio ar deficito… …   Lithuanian dictionary (lietuvių žodynas)