The portion of an item's value of a consolidation unit that is not controlled by the corporate group.
Minority interest is computed during consolidation of investments and is recorded on separate items in the consolidated financial statements.
The Consolidation system supports the following calculations:
Minority interest in equity capitalThe amount is derived from the equity of the subsidiary or joint venture company, and is disclosed on the equity side of the balance sheet either as a single accumulated figure or as separate figures broken down into the equity's elements (capital stock, retained earnings and so on).
Minority interest in annual net income Minority interest in investmentsThis is the difference between the investment book value and the group investment value of an immediate upper unit. Minority interest in investments is a characteristic of simultaneous consolidation with group shares and is typically netted with minority interest in equity capital.
More terms such as minority interest (EC-CS) in Dictionary M.
- Manual Mapping Profile (IS-AFS-BD):
- Help Profile for plants, materials, periods, categories, and grid dimensions which defines the historical data on which to base the distribution profile minority interest (ec-cs) definition.
- Manual Mode Of Arrival:
- Help Classifies the transport used to convey the patient to the hospital. Examples: Ambulance Helicopter minority interest (ec-cs) explain.
- Manual Midpoint Scheduling:
- Help in which an order is rescheduled based on changes to dates: Starting from the start time of the operation, all previous operations are scheduled backwards. Starting from the finish time of the minority interest (ec-cs) what is.
- Manual Modulo:
- Help The number that indicates the number of groups in a file minority interest (ec-cs) meaning.
- Manual Main Entity:
- Help An object or Analyzer results record that is read from. If, for example, A is dependent on B, then A is read from B. This makes B the main entity minority interest (ec-cs) abbreviation.