Statement of Financial Accounting Standards No

Statement of Financial Accounting Standards No.160,"Noncontrolling Interests in Consolidated Financial Statements: An Amendment of ARB No.51",requires that the amount of equity interest provided by outside shareholders of subsidiaries that are not 100 %-owned by the parent company requires this amount be shown as

A) noncontrolling interest in the liabilities section of the balance sheet.
B) minority interest in the "mezzanine" section of the balance sheet between liabilities and owners' equity.
C) noncontrolling interest in the equity section of the balance sheet.
D) minority interest in the equity section of the balance sheet.