minority interest

简明释义

少数股东权益

英英释义

例句

1.Investors should consider the minority interest 少数股权 when evaluating the overall performance of the company.

投资者在评估公司的整体表现时应考虑少数股权。

2.The company reported a loss attributable to its minority interest 少数股权 in the subsidiary.

该公司报告了归属于其子公司的少数股权的损失。

3.The financial statements included a note on minority interest 少数股权 that explained its impact on net income.

财务报表中包含了一条关于少数股权的注释，解释了其对净收入的影响。

4.When consolidating financial results, companies must account for minority interest 少数股权 separately.

在合并财务结果时，公司必须单独考虑少数股权。

5.The acquisition deal will increase our minority interest 少数股权 in the joint venture.

此次收购交易将增加我们在合资企业中的少数股权。

作文

In the world of finance and business, understanding various terms is crucial for making informed decisions. One such term that often arises in discussions about ownership and investment is minority interest. This concept refers to the ownership stake in a company that is less than 50%, meaning that the holder of a minority interest does not have control over the company's operations or decisions. Instead, they hold a smaller portion of shares, which gives them limited influence compared to majority shareholders. The significance of minority interest can be observed in various scenarios, particularly during mergers and acquisitions. When a larger company acquires a smaller company, it may only purchase a majority stake, leaving some shares with other investors. These remaining shares represent the minority interest of the smaller company. While these minority shareholders do not have the power to dictate the direction of the company, their interests must still be considered during corporate decisions, particularly those that could affect the value of their shares.Moreover, the financial reporting of minority interest is an essential aspect of accounting practices. According to generally accepted accounting principles (GAAP), companies must report minority interest on their balance sheets when consolidating financial statements. This means that the value of minority interest is reflected as a separate line item under equity, allowing stakeholders to see the total equity attributable to both the majority and minority shareholders. This transparency helps investors understand the full picture of a company's financial health and the distribution of ownership.Investors should also be aware of the risks associated with holding a minority interest. Since these investors lack control, they may find themselves at a disadvantage if the majority shareholders decide to pursue strategies that do not align with their interests. For instance, majority shareholders may choose to reinvest profits back into the company rather than distributing dividends, which could frustrate minority investors who are seeking immediate returns. Therefore, it is vital for those considering investing in a company with a minority interest to conduct thorough research and understand the dynamics between majority and minority shareholders.Another important aspect to consider is the potential for dilution of minority interest. If a company issues additional shares, the percentage of ownership held by existing shareholders, including those with minority interest, will decrease. This dilution can impact the value of their investment and their overall influence within the company. Investors should stay vigilant and monitor any changes in share issuance policies that could affect their holdings.In conclusion, the term minority interest holds significant importance in the realm of finance and investment. It represents a stake in a company that does not confer control, yet still requires careful consideration in financial reporting and strategic decision-making. Understanding the implications of minority interest can empower investors to make better-informed choices, ensuring that they navigate the complexities of ownership and investment with confidence. As the business landscape continues to evolve, staying informed about terms like minority interest will remain essential for anyone looking to thrive in the financial world.

在金融和商业的世界中，理解各种术语对于做出明智的决策至关重要。其中一个常常在关于所有权和投资讨论中出现的术语是少数股权。这个概念指的是在一家公司中的所有权股份少于50%，这意味着持有少数股权的人对公司的运营或决策没有控制权。相反，他们持有较小的股份，这使得他们与大股东相比，影响力有限。少数股权的意义可以在各种场景中观察到，特别是在并购过程中。当一家大型公司收购一家小型公司时，它可能只购买多数股份，留下其他投资者的股份。这些剩余股份代表了小型公司的少数股权。虽然这些少数股东没有权力决定公司的方向，但在企业决策中仍然必须考虑他们的利益，特别是那些可能影响其股份价值的决策。此外，少数股权的财务报告是会计实践的重要方面。根据公认会计原则（GAAP），公司在合并财务报表时必须报告少数股权。这意味着少数股权的价值在资产负债表上作为单独的权益项目反映，使利益相关者能够看到归属于多数和少数股东的总权益。这种透明度帮助投资者了解公司的财务健康状况及所有权分配的全貌。投资者还应意识到持有少数股权的风险。由于这些投资者缺乏控制权，如果大股东决定采取与其利益不一致的策略，他们可能会处于不利地位。例如，大股东可能选择将利润再投资于公司，而不是分配股息，这可能会让寻求即时回报的少数投资者感到沮丧。因此，考虑投资于拥有少数股权的公司的人必须进行彻底的研究，了解多数股东和少数股东之间的动态。另一个需要考虑的重要方面是少数股权的稀释风险。如果公司发行额外的股份，现有股东（包括持有少数股权的股东）的所有权百分比将会减少。这种稀释可能会影响他们投资的价值以及在公司的整体影响力。投资者应保持警惕，监控任何可能影响其持股的股份发行政策变化。总之，少数股权这一术语在金融和投资领域具有重要意义。它代表了在一家公司中的股份，而不赋予控制权，但在财务报告和战略决策中仍需谨慎考虑。理解少数股权的影响可以使投资者做出更明智的选择，确保他们自信地驾驭所有权和投资的复杂性。随着商业环境的不断演变，了解像少数股权这样的术语将继续对任何希望在金融世界中蓬勃发展的个人至关重要。