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Under generally accepted accounting principles, or GAAP, there is a specific method of reporting these minority interests on consolidated financial statements.

Under the general financial accounting rule, the determining factor for whether consolidated financial statements comes down to the level of control your company has over each business it has an ownership interest in.

It is, however, possible (such as through special voting rights) for a controlling interest requiring consolidation to be achieved without exceeding 50% ownership, depending on the accounting standards being employed.

Minority interest belongs to other investors and is reported on the consolidated balance sheet of the owning company to reflect the claim on assets belonging to other, non-controlling shareholders.

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.

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Controlling more than 70 percent of shareholder votes requires you to prepare consolidated financial statements that include 100 percent of the corporation's income, losses and assets, as well as all other items that are disclosed on financial statements.

In the consolidated balance sheet, the minority interest should be shown within equity, but separate from the parent’s shareholders’ equity.

Profit/loss of the minority interest should also be shown separately, instead of leaving it to be deducted from the consolidated income statement.

Full consolidation, as opposed to partial consolidation, results in financial statements that are constructed as if the parent corporation fully owns these partly owned subsidiaries; except for two line items that reflect partial ownership of subsidiaries: net income to common shareholders and common equity.

The two minority interest line items are the net difference between what would have been the common equity and net income to common, if all subsidiaries were fully owned, and the actual ownership of the group.

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