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

Question

Quizplus · Accepted Answer

Non-controlling interests, also referred to as minority interests, are ownership interests in a subsidiary entity that do not belong to the parent entity. This means that the parent company holds a controlling interest in the subsidiary, but there are other owners who hold a non-controlling interest.

Ownership Interests in a Subsidiary Entity That Do Not Belong