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Minority interest
Minority interest in business is an accounting concept that refers to the portion of a subsidiary corporation's stock that is not owned by the parent corporation.
More at Wikipedia
Associate company
(the converse concept)
Articles of Incorporation
More related topics
Business valuation
Consolidation (business)
Drag-Along right
Equity method
Corporations law
Generally Accepted Accounting Principles
Mergers and acquisitions
Finance
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