What is minority interest expense on the income statement?

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What is minority interest expense on the income statement?


When a company has not only significant influence but also a controlling stake (50-99%) in another company then it needs to report minority interest for the component of the business it does not own.


Companies need to consolidate all the financials of the investee company in its own financial statements and report a minority interest for the component of the investee company it does not own.




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