Minority interests

Minority interests arise when a company has a subsidiary company in which it does not own all of the shares. The shareholders apart from the holding company are referred to as the minority interests. For example, where a holding company owns 80% of the shares in a subsidiary company, the remaining 20% of shareholders are the minority interests.


reference: Business Studies / Accounting. Accounts & Finance Glossary. Jim Riley BA(Hons) MBA FCA // tutor2u