Minority Shareholders' Interest on the Balance Sheet Represents a Liability

question 18

True/False

Minority shareholders' interest on the balance sheet represents a liability to the company and should always be included in debt when calculating the debt/equity ratio.

---

Definitions:

Nikkei Index

A stock market index for the Tokyo Stock Exchange, representing the performance of leading Japanese companies.

Futures Price

The agreed price for the future sale or purchase of an asset in a futures contract.

Futures Exchange

A central marketplace where individuals can buy and sell futures contracts and options on futures contracts.

Delivery Date

The specific date on a futures or options contract on which the underlying asset must be delivered or settled.