Ownership interests in a subsidiary entity that do not belong to the parent entity are known as:
A)unowned interests
B)non-controlling interests
C)proprietary interests
D)pro rata ownership rights.

Question

Quizplus · Accepted Answer

Non-controlling interests refer to ownership interests in a subsidiary entity that do not belong to the parent entity. These are also known as minority interests or equity interests. The parent entity holds controlling interest in the subsidiary, while the non-controlling interest holders have limited or no control over the subsidiary's operations.

Ownership Interests in a Subsidiary Entity That Do Not Belong