Non-controlling Interest
Financial Dictionary — Consolidation & Groups
Definition
Non-controlling interest represents the equity in a subsidiary that is not attributable, directly or indirectly, to the parent company.
Use cases, Example & Why it matters
Use cases
- Used to explain the concept in accounting and business contexts.
- Used when training staff or documenting procedures and policies.
- Used when training staff or documenting procedures and policies.
Example
- Example: Teams reference **Non-controlling Interest** when defining terms in manuals, policies, or training materials.
Why it matters
- Why it matters: Improves clarity and consistency across documentation and decision-making.