Examlex
The budget variance is calculated as:
Dividends
Distributions of earnings from a corporation to its shareholders, typically in the form of profit sharing.
Noncontrolling Interest
A minority stake in a company that is not large enough to exercise control over the company, often reflected in the financial statements of a parent company that owns more than 50% but less than 100% of a subsidiary.
Dividends
A distribution of a portion of a company's earnings, decided by the board of directors, to a class of its shareholders.
Noncontrolling Interest
Represents the portion of equity in a subsidiary not attributable, directly or indirectly, to the parent company.
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