Minority interests

When a company has a subsidiary company in which it does not own all of the shares. The shareholders apart from the holding company are referred to as the minority interests. For example, where a holding company owns 80% of the shares in a subsidiary company, the remaining 20% of shareholders are the minority interests. In the field of results and losses it relates to that part of the net results of operations and of net assets of a subsidiary attributable to interest which are not owned, directly or indirectly through subsidiaries, by the parent.