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Getty Images The next entry on the balance sheet to which we must turn our attention is known as minority interest.

The minority interest section refers to the equity of the minority shareholders in a company's subsidiaries, something that tends to occur for obvious reasons when dealing with holding companies.

The exhibit below shows Astra Zeneca's 2007 income statement in the prescribed format: Recall from our lesson on important accounting changes that even when less than a 100% controlling interest is acquired, 100% of the acquired net assets are recorded at fair value (FV).

Previously, only the controlling interest was recorded at FV while the remaining noncontrolling interest was recorded at its carrying value.

Sometimes, a founding family or other investor owns a big chunk of a company's stock.

If this represents a meaningful amount of the ownership, it can be carried on the financial statements as minority interest.

The best way to demonstrate how minority interest works is to highlight a real-world example from a company we've used several times throughout this investing lesson, Berkshire Hathaway.Put another way, minority interest represents the minority stockholders' share of the assets and liabilities of a subsidiary.(A subsidiary is a company controlled by another company through ownership of at least a majority of the voting stock.)There was a major change beginning in the years 20 when the Financial Accounting Standards Board (FASB) started requiring companies to classify minority interest under the shareholder equity section and not the liabilities section of the balance sheet where it had previously found its home.Meaning and definition of minority interest Also referred as Non-controlling interest in business, minority interest is an accounting concept that deals with the part of a subsidiary corporation’s stock which is not owned by the parent corporation.Moreover, the enormity of the minority interest in the subsidiary company is usually less than 50% of outstanding shares, or the corporation would normally stop being a subsidiary of the parent corporation.

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