<P> In accounting , minority interest ( or non-controlling interest ) is the portion of a subsidiary corporation 's stock that is not owned by the parent corporation . The magnitude of the minority interest in the subsidiary company is generally less than 50 % of outstanding shares , or the corporation would generally cease to be a subsidiary of the parent . </P>
what is non controlling interest on balance sheet
the portion of a subsidiary corporation 's stock that is not owned by the parent corporation