Minority Interest (SF.BS.MinorityInterestLiab) refers to the accrued interest for minority shareholders in subsidiaries not 100% owned by the reporting company. Since this is related to external ownership, Minority Interest shown in the Liability section.

Minority Interest (SF.BS.MinorityInterestLiab) includes:

• Investments in joint ventures when the joint venture is fully consolidated

Minority Interest (SF.BS.MinorityInterestLiab) does not include:

• Preferred equity (classified as Redeemable Preferred Stock (SF.BS.RedeemablePreferredStock)
• Redeemable Convertible Preferred Stock (SF.BS.RedeemableConvertiblePreferredStock),
• Non-Redeemable Preferred Stock (SF.BS.NonRedeemablePreferredStock) or Convertible
• Preferred Stock, Non- Redeemable (SF.BS.NonRedeemableConvertiblePreferredStock))

Related Entries

• Acceptances Outstanding (SF.BS.AcceptancesOutstanding)
• Accounts Payable (SF.BS.AccountsPayable)
• Accounts Receivable – Trade, Gross (SF.BS.AccountsReceivable_TradeGross)
• Accounts Receivable – Trade, Net (SF.BS.AcctsReceivable_TradeNet)
• Accrued Expenses (SF.BS.AccruedExpenses)