2013年2月5日星期二

Minority Interest - 小数股东权益

Definition of 'Minority Interest'

1. A significant but non-controlling ownership of less than 50% of a company's voting shares by either an investor or another company.

2. A non-current liability that can be found on a parent company's balance sheet that represents the proportion of its subsidiaries owned by minority shareholders.
Investopedia Says

Investopedia explains 'Minority Interest'

1. In accounting terms, if a company owns a minority interest in another company but only has a minority passive position (i.e. it is unable to exert influence), then all that is recorded from this investment are the dividends received from the minority interest. If the company has a minority active position (i.e. it is able to exert influence), then both dividends and a percent of income are recorded on the company's books.

2. If ABC Corp. owns 90% of XYZ inc, which is a $100 million company, on ABC Corp.'s balance sheet, there would be a $10 million liability in minority interest account to represent the 10% of XYZ Inc. that ABC Corp does not own.


小数股东权益 (Minority interest)

什么是小数股东权益

  小数股东权益也叫非控股股东权益,是一个财务会计的名词,也是一些资产负债表的常见项目之一。
  作为一个财务会计概念,根据2008修订前的美国GAAP, 在资产负债表中,小数股东权益通常作为负债项目出现,但也允许作为股东权益出现。在IAS中 1,小数股东权益按规定作为股东权益项目出现。2008年底,GAAP修订后规定小数股东权益必须视为股东权益项目而不是负债项目。
this item do not need to pay interest, which belongs to "other liabilities" in the balance sheet of a commercial bank.[1]

什么是小数股东

  小数股东是一间企业中,持有股份投票权量小于一半(50%)的一方,他(他们)的经济利益及发言权,经常不被重视,因此在公司法及上市规则中,常有加插条款,对之合法权益加以保障,例如公司治理、独立非执行董事、独立审计、相关人士等的规定。

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