Is Non Controlling Interest an Asset?

Non-controlling interests are measured at the net asset value of entities and do not account for potential voting rights. Most shareholders of public companies today would be classified as holding a non-controlling interest, with even a 5% to 10% equity stake considered to be a large holding in a single company.

Is NCI an asset?

Tip. Minority interest is an asset. How you record it and value it depends on how much you own: 20 percent or less, 21 to 50 percent or a majority stake.

Where is non-controlling interest on the balance sheet?

NCI is recorded in the shareholders' equity section of the parent's balance sheet, separate from the parent's equity, rather than in the mezzanine between liabilities and equity.