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:
- 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))