Minority Interest & Preferred Shares (SM.MinorityInterest&PreferredShares) is the sum of accumulated interest for minority shareholders in subsidiaries that are less than 100 percent owned by the reporting parent company and redeemable and non-redeemable preferred stock of the entity. It can be represented as- “Minority Interest (SM.MinorityInterestLiab) + Preferred and Convertible…
Minority interest expense (SM.MinorityInterest) is the share of earnings/losses in subsidiaries that belongs to shareholders other than the parent company when the parent company owns less than 100%, but more than 50%, of a subsidiary. It is equivalent to the “Minority Interest (SF.IS.MinorityInterestIncStmt)” value from Standardized model.
Minority Interest, Preferred Stock & Discontinued Operations (SM.MinorityInterest_OtherExtraordinaryItems) is the sum of minority interest expense, discontinued operations expense, equity in affiliates, preferred dividends, accounting change, extraordinary item, tax on extraordinary item and miscellaneous earnings adjustment. It can be represented as- “Minority Interest (SF.IS.MinorityInterestIncStmt)+ Discontinued Operations (SF.IS.DiscOperations) + Equity in Affiliates…
Minority Interest, Supplemental (SF.Notes.IS.MinorityInterestSuppl) represents the share of earnings/losses in subsidiaries that belongs to shareholders other than the parent company when the parent company owns less than 100%, but more than 50%, of a subsidiary. Minority Interest is utilized for items that are reported below net income before taxes on…
Misc. Non-Recurring Operating Expenses (SM.MiscNonRecOpex) includes any items not already covered under other heads of non-recurring operating expenses.
Miscellaneous Earnings Adjustment (SF.IS.MiscEarningsAdjustment) refers to an adjustment which is applied to net earnings that is used to obtain a company’s calculated EPS. When net income being used for EPS computation is not clearly reported by the company, the difference between the net income reported and the net income required…
