minority interest

Consolidation / Consolidation (FI-LC/EC-CS)

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:

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.).
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.