Minority interests represent the stake in a subsidiary’s assets not held by the company but by other shareholders. Minority interests therefore reflect the claim on assets belonging to other, non-controlling shareholders. Minority interests are removed from calculations in StocksInValue. Profits attributable to minorities are also removed in calculations by StocksinValue as they represent the proportion of a company’s profit or loss attributable to outside shareholders in subsidiary companies which are not wholly owned.

Related definitions:

Net Tangible Assets (NTA)

Profit v’s Profitability

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