Minority Ownership

Minority Ownership - Minority Ownership is less than fifty percent ownership of a corporation voting stock, or not enough ownership to control the company operations. From a purely accounting point of view, parent company which owns less than one hundred percent, but more than fifty percent of a subsidiary presents the value of the remaining ownership, the minority ownership, on the balance sheet in a separate account. In such cases, minority interest shows as either a liability or an equity item on the consolidated balance sheet, and the income, or loss, owed to the minority owners. From the balance sheet we subtract it.