Without careful research, investors would never know that
these minority interest liabilities distort GAAP numbers.
By adjusting for
minority interest liabilities, one can better understand the value of the stock to shareholders.
We subtract the fair value of
the minority interest liability from shareholder value in our DCF model as the minority interest shareholders have the rights to that portion of the cash flows.
Figure 1 shows the five companies with the larges (gross value and as a % of market value)
minority interest liability adjusted out of shareholder value for 2012.
Not exact matches
He dismissed the pressure to pursue an ethical foreign policy as the work of «influential
minority elements among us that have some special
interest» at heart and believed the American commitment to Israel was a strategic
liability.
In such cases,
minority interest shows as either a
liability or an equity item on the consolidated balance sheet, and the income, or loss, owed to the
minority owners.
The parent company's balance sheet will also show a
liability for the
minority interest.
This data field now excludes
minority interest (a separate field in Stock Investor) and
liabilities from discontinued operations.