[...] refer to owners of the remaining shares of the subsidiary that are not owned by the parent.
Answer
Minority interests
also called non-controlling interests,
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Open it Minority interests, also called non-controlling interests, refer to owners of the remaining shares of the subsidiary that are not owned by the parent.
Original toplevel document
3.1.2.1. Income Statement subsidiary’s income statement (after removing any intercompany transactions); however, if the parent does not own 100 percent of the subsidiary, it is necessary for the parent to present an allocation of net income to the minority interests. <span>Minority interests, also called non-controlling interests, refer to owners of the remaining shares of the subsidiary that are not owned by the parent. The share of consolidated net income attributable to minority interests is shown at the bottom of the income statement along with the net income attributable to shareholders of the pare
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