Nekontrolisani interes, manjinski interes, manjinski udeo
vidi Minority Interest, NCI
Šta je nekontrolisani interes?
SR: Nekontrolisani interes (Non-controlling Interest), ili manjinski interes, predstavlja vlasnički udeo u firmi koji iznosi manje od 50%. Ovaj udeo pripada spoljnim investitorima, dok većinsku kontrolu ima matična kompanija. Zbog toga se ovaj udeo posebno prikazuje u konsolidovanim finansijskim izveštajima u okviru kapitala i dobiti.
ENG: Non-controlling Interest (NCI), or minority interest, represents an ownership stake in a company of less than 50%. This share belongs to outside investors, while the majority control is held by the parent company. Consequently, this interest is reported separately within equity and earnings in the consolidated financial statements.