1.   Certainly a substantial premium has been paid to acquire the shares - but will this affect the minority interest?

2.   In all other cases they should be reported as minority interests.

3.   In this situation, the calculation of minority interest gives rise to a debit balance in the balance sheet.

4.   It is her treatment of the topic, she contends, that is bound to make her a minority interest.

5.   Jazz is a minority interest, but it is still an important part of musical studies.

6.   Once again the goodwill is irrelevant to the minority interest.

7.   The minority interest represents subsidiary ownership held by stockholders other than the parent.

8.   The only difficult figure in the balance sheet, apart from the profit and loss account balance, is the minority interest.

9.   The resultant figure is a net liability and so the minority interest is a debit balance.