Respuesta :
The equity interest in a subsidiary not attributable directly or indirectly to the parent are Non-Controlling Interest and Minority Interest.
What is equity interest?
Equity interest is an ownership interest in a company. It is a form of security that gives the holder the right to vote on certain matters, such as the election of directors and the approval of major corporate actions. Equity interest also provides a right to receive a share of the company’s profits, either through dividends, or through an increase in the value of the shares when they are sold. Equity interest is typically obtained by purchasing shares of stock in the company, either through a public offering or through private transactions.
Non-Controlling Interest and Minority Interest are correct answers. Non-Controlling Interest and Minority Interest refers to the equity interest that is not held by the parent company in a subsidiary. This equity interest is held by other investors or shareholders, such as individual shareholders or institutional investors.
Hence, Non-Controlling Interest and Minority Interest are the answers.
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