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Minority Interest - Minority Interest is shareholders whose combined shares represent less than half of the total outstanding shares issued by a corporation have the minority interest in that corporation. In many cases, the collective holdings of the minority shareholders are considerably less than half of the total shares. In another example, in a partnership, any partner who has a smaller percentage than another partner has a minority interest. Under normal situations, it is difficult for those with a minority interest to have any real influence on corporate policy. An outside ownership interest in a subsidiary consolidated with the parent for financial reporting. |