Minority Interest (SF.BS.MinorityInterestLiab)

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: