_Cool educational lecture by Utkarsh Jain. Thank you._ *A pesrpective ▶So for ex if A acquires 70% of target company C, A gets 100% of C's assets, + 100% of C's liabilities. But there is some other shareholder that has a claim of 30% against those assets. So since A acquired more than 50% of target company C but less than 100% A is required to consolidate the subsidiary.*
MINORITY INTEREST IS WHEN A BIG PARENT COMPANY INVEST IN SUBSIDIARY OF OTHER BIG PARENT COMPANY ? IS THAT RIGHT? IS THIS CALLED MINORITY INTEREST? OR IT JUST DEPENDS HOW MUCH STAKE YOU ACQUIRE?
