non-controlling interest [ minority interest ]

majority interest | majority shareholding | minority interest | minority shareholding

minority shareholder protection [ minority protection ]

association for the protection of minority shareholders

minority discount

non-controlling interest | minority interest

minority protection

minority shareholder | minority stockholder

The protection of minority shareholder rights improves corporate governance and the attractiveness of companies for foreign investors, since these may often be minority investors.

The High Level Group made other recommendations relating to restructuring transactions, along the following lines : a) some of the requirements currently foreseen by the Third Company Law Directive (mergers of public limited liability companies) and by the Sixth Company Law Directive (division of such companies) should be relaxed in specific cases which make them superfluous; b) Member States should be required to create squeeze-out rights (for majority shareholders) and sell-out rights (for minority shareholders), at least in listed companies, subject to certain thresholds being reached.

(a) the equity of a company is the sum of the shareholders’ equity of the company and the minority interests in entities controlled by the company, as they appear in the consolidated financial statements of the company; and

(b) the equity of an insurance holding company is the sum of the shareholders’ equity of the insurance holding company and the minority interests in entities controlled by the insurance holding company, as they appear in the consolidated financial statements of the insurance holding company.