minority interes

minority interest　少数股东权益　

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 company is generally less than 50％of outstanding shares；otherwise the corporation would generally cease to be a subsidiary of the parent.It is，however，possible（e.g.through special voting rights）that a controlling interest requiring consolidation be achieved without exceeding 50％ownership depending on the accounting standards being employed.Minority interest belongs to other investors and is reported on the consolidated balance sheet of the owning company to reflect the claim on assets belonging to other，non-controlling shareholders.Also，minority interest is reported on the consolidated income statement as a share of profit belonging to minority shareholders.