The portion of a FS item's value, which belongs to a company (or
consolidation unit in EC-CS) that is not controlled by the
corporate group.
Minority interest is computed during consolidation of
investments and is stated on separate items in the consolidated
financial statements.
The Consolidation system performs the following
computations:
Minority interest in equity capital
The amount is derived from the equity
of proportionally consolidated companies or subsidiaries, and is
stated on the liabilities side of the balance sheet either as a
single accumulated figure or as separate figures differentiated by
the equity's breakdown (into common stock, retained earnings,
etc.).
Minority interest in annual net income
Minority interest in investments
This is the difference between the
investment book value and the group share of the investor company
(or upper unit in EC-CS).
Minority interest in investments is a
characteristic of simultaneous consolidation and is normally
disclosed with minority interest in equity capital.