Non-controlling interest
Also called: minority interest, NCI
The share of a partly owned subsidiary's profit and net assets that belongs to its other shareholders, not to the parent company.
Consolidated accounts include 100% of each subsidiary's results, even when the parent owns less than all of it. The part belonging to other shareholders is shown separately, so that "profit attributable to owners of the parent" shows what the parent's shareholders can claim.
Example
Consolidated net profit of ₹90 crore, of which ₹12 crore belongs to minority shareholders, leaves ₹78 crore attributable to the parent's owners.
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