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minority interest (EC-CS)

Consolidation (EC-CS)

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:

The 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).

This 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.

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