Answer :
Answer:Minorty shareholders in subsidiaries that have been consolidated.
Explanation:
What is a Non-Controlling Interest (NCI)?
A non-controlling interest (NCI) is an ownership stake of less than 50% in a corporation, where the equity stake held gives the investor little influence to determine how the company is run. The proportion of voting rights is used to determine if an investor has an NCI. Another name for such a type of investment is a minority interest.
What is Non Controlling Interest / Minority Interest?
A non-controlling interest is also specifically used in relation to subsidiary companies with equity interests owned by outside investors, rather than the parent company.
Criteria for a Non-Controlling Interest
A non-controlling interest (minority interest) occurs when an ownership stake is less than 50% of the outstanding voting shares. However, sometimes the threshold is lower, as a shareholder may hold only 49% of a company, but by controlling the board of directors, is able to direct decisions of the company.
For the majority of publicly traded companies, most shareholders would be classified as holding non-controlling interests, as most have a wide shareholder base. It is generally not until an investor holds 5%-10% of the total outstanding shares that they can push for a seat on the board, or significantly drive changes at shareholders’ meetings by publicly lobbying for them.
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