The Equity in a Subsidiary Not Attributable to a Parent

question 13

Multiple Choice

The equity in a subsidiary not attributable to a parent is known as a/an:

• A) non-controlling interest.
• B) attributable interest.
• C) non-parent interest.
• D) external interest.

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Definitions:

Par Preferred Stock

Preferred stock with a nominal value assigned in the corporate charter, which determines the issue price and face value for dividend calculations.

Par Common Stock

The nominal or face value assigned to a share of common stock, as stated in the corporate charter.

Market Value

The immediate market value at which one can buy or sell an asset or service.

Dividend

A portion of a company's earnings that is distributed to shareholders, typically in the form of cash or additional stock, as a reward for investing in the company.